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Tax morale and peer effects

Author

Listed:
  • 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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    References listed on IDEAS

    as
    1. Antoci, Angelo & Russu, Paolo & Zarri, Luca, 2014. "Tax evasion in a behaviorally heterogeneous society: An evolutionary analysis," Economic Modelling, Elsevier, vol. 42(C), pages 106-115.
    2. Hugo Nicolás Acosta-González & Oscar David Marcenaro-Gutiérrez, 2022. "What explains life satisfaction? Relative income or rank income? The case of Ecuador," Applied Economics Letters, Taylor & Francis Journals, vol. 29(3), pages 195-199, February.
    3. David J. Zimmerman, 2003. "Peer Effects in Academic Outcomes: Evidence from a Natural Experiment," The Review of Economics and Statistics, MIT Press, vol. 85(1), pages 9-23, February.
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