The tripartite model proposed by Feagin (1972) is widely used, although empirical evidence does not always support it. Thus, we set out to obtain empirical evidence on the psychometric properties of a pool of items on causes of poverty using CTT and IRT. In this research/study, 280 citizens of Córdoba from 18 to 65 years old participated. Results from confirmatory factor analysis and internal consistency showed acceptable values for the three-factor models. Results derived from IRT indicate that, in general, the items estimate a wide range of values of the latent traits, discriminating between people with different levels of trait. The need to gather new empirical evidence of Feagin’s proposal using complementary methods is highlighted.

The tripartite model proposed by Feagin (1972) is widely used, although empirical evidence does not always support it. Thus, we set out to obtain empirical evidence on the psychometric properties of a pool of items on causes of poverty using CTT and IRT. In this research/study, 280 citizens of Córdoba from 18 to 65 years old participated. Results from confirmatory factor analysis and internal consistency showed acceptable values for the three-factor models. Results derived from IRT indicate that, in general, the items estimate a wide range of values of the latent traits, discriminating between people with different levels of trait. The need to gather new empirical evidence of Feagin’s proposal using complementary methods is highlighted.

The tripartite model proposed by Feagin (1972) is widely used, although empirical evidence does not always support it. Thus, we set out to obtain empirical evidence on the psychometric properties of a pool of items on causes of poverty using CTT and IRT. In this research/study, 280 citizens of Córdoba from 18 to 65 years old participated. Results from confirmatory factor analysis and internal consistency showed acceptable values for the three-factor models. Results derived from IRT indicate that, in general, the items estimate a wide range of values of the latent traits, discriminating between people with different levels of trait. The need to gather new empirical evidence of Feagin’s proposal using complementary methods is highlighted.

The aim of this study was to analyze the role of different socioeconomic backgrounds in tax compliance behavior at different tax rates. Additionally, we examine the effect of the source of income (whether if it is earned or endowed) on tax behavior. In the first study, students from Argentina and Spain performed an anagram task to earn profits and then they declared their earnings at different tax rates. In the second study, students from Argentina were endowed with an income at the beginning of the experiment and then they declared their earnings at different tax rates. Significant cross-cultural differences were observed at high tax rates. Also, when income was earned, participants declared significant more than when de income was endowed. The results show the importance to consider sociocultural aspects when making public policy and the role of income source in tax behavior.

El objetivo fue analizar el impacto de contextos socio-económicos diferentes sobre la declaración de ganancias ante distintos niveles de presión fiscal. Adicionalmente, se examinó el efecto de la fuente del dinero. En el primer estudio, estudiantes de Argentina y España realizaron una tarea de resolución de anagramas para generar ganancias de manera endógena y declararon sus ganancias ante distintos niveles de presión fiscal. En el segundo estudio, estudiantes de Argentina dispusieron de dinero experimental al inicio del estudio y también indicaron su declaración ante distintos niveles de presión fiscal. Se observaron diferencias significativas entre los participantes de Argentina y España en altos índices de presión fiscal. Además, cuando el dinero era ganado los participantes declararon significativamente más en comparación a cuando era brindado por el experimentador. ...