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Análisis experimental de la Curva de Laffer y la evasión fiscal de Bolivia

Author

Listed:
  • Aliaga Lordemann, Javier

    (Instituto de Investigación Socio-Economicas (IISEC-UCB))

  • Oropeza Farell, Ana

    (Instituto de Investigación Socio-Economicas (IISEC-UCB))

Abstract

El presente documento utiliza metodología experimental de campo para investigar el comportamiento del os contribuyentes en el tema de la evasión fiscal en Bolivia. Para tal efecto, se realizan cambios en la estructura de los incentivos a tributar, en las variables ingreso, probabilidad de fiscalización y variabilidad en la alícuota impositiva. Los resultados del experimento indican que un factor importante relacionado al comportamiento de la evasión impositiva es la aversión al riesgo, y que el factor más determinante al momento de pagar impuestos es el ingreso de las personas: a mayor ingreso, mayor cumplimento tributario. También se encontró que a mayor probabilidad de ser fiscalizadas, y más probabilidades de mayores multas, aumenta el incumplimiento en el pago de los impuestos por parte de las personas.

Suggested Citation

  • Aliaga Lordemann, Javier & Oropeza Farell, Ana, 2015. "Análisis experimental de la Curva de Laffer y la evasión fiscal de Bolivia," Revista Latinoamericana de Desarrollo Economico, Carrera de Economía de la Universidad Católica Boliviana (UCB) "San Pablo", issue 24, pages 121-153, Noviembre.
    • Handle: RePEc:ris:revlde:1932
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    References listed on IDEAS

    as
    1. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
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    More about this item

    Keywords

    Evasión de Impuestos; Economía Experimental; Curva de Laffer;
    All these keywords.

    JEL classification:

    • C93 - Mathematical and Quantitative Methods - - Design of Experiments - - - Field Experiments
    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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