Cumplimiento fiscal y bienes públicos: ¿Son realmente compatibles?
[Tax Compliance & Public Goods: Do they really get along?]
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.
|Date of creation:||2006|
|Date of revision:|
|Publication status:||Published in El Trimestre Económico 292(4).73(2006): pp. 863-880|
|Contact details of provider:|| Postal: Ludwigstraße 33, D-80539 Munich, Germany|
Web page: https://mpra.ub.uni-muenchen.de
More information through EDIRC
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Dubin, Jeffrey A. & Wilde, Louis L., 1988. "An Empirical Analysis of Federal Income Tax Auditing and Compliance," National Tax Journal, National Tax Association, vol. 41(1), pages 61-74, March.
- Oliver Kim & Mark Walker, 1984. "The free rider problem: Experimental evidence," Public Choice, Springer, vol. 43(1), pages 3-24, January.
- Baldry, Jonathan C, 1987. "Income Tax Evasion and the Tax Schedule: Some Experimental Results," Public Finance = Finances publiques, , vol. 42(3), pages 357-83.
- 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.
- Luigi Bosco & Luigi Mittone, 1994.
"Tax evasion and moral constraints: some experimental evidence,"
Department of Economics Working Papers
9402, Department of Economics, University of Trento, Italia.
- Bosco, Luigi & Mittone, Luigi, 1997. "Tax Evasion and Moral Constraints: Some Experimental Evidence," Kyklos, Wiley Blackwell, vol. 50(3), pages 297-324.
- Isaac, R. Mark & McCue, Kenneth F. & Plott, Charles R., .
"Public Goods Provision in an Experimental Environment,"
428, California Institute of Technology, Division of the Humanities and Social Sciences.
- Mark Isaac, R. & McCue, Kenneth F. & Plott, Charles R., 1985. "Public goods provision in an experimental environment," Journal of Public Economics, Elsevier, vol. 26(1), pages 51-74, February.
- Poterba, James M, 1987.
"Tax Evasion and Capital Gains Taxation,"
American Economic Review,
American Economic Association, vol. 77(2), pages 234-39, May.
- Clotfelter, Charles T, 1983. "Tax Evasion and Tax Rates: An Analysis of Individual Returns," The Review of Economics and Statistics, MIT Press, vol. 65(3), pages 363-73, August.
- Crane, Steven E & Nourzad, Farrokh, 1986. "Inflation and Tax Evasion: An Empirical Analysis," The Review of Economics and Statistics, MIT Press, vol. 68(2), pages 217-23, May.
- Slemrod, Joel B, 1985. "An Empirical Test for Tax Evasion," The Review of Economics and Statistics, MIT Press, vol. 67(2), pages 232-38, May.
- Alm, James & Jackson, Betty R. & McKee, Michael, 1993. "Fiscal exchange, collective decision institutions, and tax compliance," Journal of Economic Behavior & Organization, Elsevier, vol. 22(3), pages 285-303, December.
- Spicer, Michael W. & Hero, Rodney E., 1985. "Tax evasion and heuristics : A research note," Journal of Public Economics, Elsevier, vol. 26(2), pages 263-267, March.
- Smith, Vernon L, 1982. "Microeconomic Systems as an Experimental Science," American Economic Review, American Economic Association, vol. 72(5), pages 923-55, December.
When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:50447. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Joachim Winter)
If references are entirely missing, you can add them using this form.