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Cumplimiento fiscal y bienes públicos. ¿Son realmente compatibles?

Author

Listed:
  • Sour, Laura

    (Centro de Invetigación y Docencia Económicas (CIDE))

Abstract

This work provides experimental evidence of the determinants of tax compliance in Mexico, and compares them to the results of an experiment administered in the United States reported by Alm, Jackson and McKee (1992). The results for both countries are contrasted to the predictions of the Alligham-Sandmo model, whose basic assumption is that the probability of being detected cheating taxes is exogenous and independent of the level and type of income reported. Specifically, in both experiments, increasing the probability of audit always increases compliance; higher penalty rates are ineffective to increase compliance; there is a negative relationship between tax rates and compliance; but there was free riding in the public goods sessions in Mexico, even when the government is efficient providing them.// Este trabajo presenta datos experimentales de los determinantes del cumplimiento del pago de impuestos en México, y los compara con los resultados de un experimento realizado en los Estados Unidos presentado por Alm, Jackson y McKee (1992). Los resultados de ambos países son comparados con las predicciones del modelo de Alligham-Sandmo, cuyo supuesto principal es que la probabilidad enfrentar una auditoría es exógena e independiente del monto y tipo de ingreso informado. Específicamente, en ambos experimentos, el aumento en la probabilidad de enfrentar una auditoria incrementa el pago de los impuestos; mayores multas son inefectivas; existe una relación negativa entre las tasas impositivas y el pago de los impuestos; pero el problema del gorrón (free rider) se presenta en México en las sesiones de bienes públicos aun cuando el gobierno es eficiente en la provisión de estos bienes.

Suggested Citation

  • Sour, Laura, 2006. "Cumplimiento fiscal y bienes públicos. ¿Son realmente compatibles?," El Trimestre Económico, Fondo de Cultura Económica, vol. 0(292), pages 863-880, octubre-d.
  • Handle: RePEc:elt:journl:v:73:y:2006:i:292:p:863-880
    DOI: http://dx.doi.org/10.20430/ete.v73i292.347
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    File URL: http://www.eltrimestreeconomico.com.mx/index.php/te/article/view/347/388
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    References listed on IDEAS

    as
    1. Smith, Vernon L, 1982. "Microeconomic Systems as an Experimental Science," American Economic Review, American Economic Association, vol. 72(5), pages 923-955, December.
    2. Oliver Kim & Mark Walker, 1984. "The free rider problem: Experimental evidence," Public Choice, Springer, vol. 43(1), pages 3-24, January.
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    4. Alm, James & McClelland, Gary H. & Schulze, William D., 1992. "Why do people pay taxes?," Journal of Public Economics, Elsevier, vol. 48(1), pages 21-38, June.
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    More about this item

    Keywords

    tax compliance; experiments; public goods; cumplimiento de los impuestos; experimentos; bienes públicos;

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H41 - Public Economics - - Publicly Provided Goods - - - Public Goods
    • C91 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Individual Behavior
    • C92 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Group Behavior

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