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Tax morale and peer effects

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  • Nicolás Acosta-González
  • Pedro Ribadeneira-García

Abstract

Previous literature has focused on individual and institutional factors influencing tax morale. This study examines whether tax morale is also affected by peer group effects. Using Latinobarometro data from 2015 and 2023 for 18 Latin American countries, we found that social comparison, in addition to individual and institutional variables, significantly explains tax morale in both pooled-country and within country regressions.

Suggested Citation

  • Nicolás Acosta-González & Pedro Ribadeneira-García, 2025. "Tax morale and peer effects," Economics and Business Letters, Oviedo University Press, vol. 14(3), pages 134-145.
    • Handle: RePEc:ove:journl:aid:21658
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    File URL: https://reunido.uniovi.es/index.php/EBL/article/view/21658
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