A review of tax deterrence and tax morale

Descripción del Articulo

We are grateful to participants at the II Annual Congress of Behavioral Economics and Finance at the University of Lima for helpful comments and research assistance from María Alvarado.
Detalles Bibliográficos
Autores: Ramirez Zamudio, Aldo Fabricio, López-Pérez, Raúl, Abanto Aranda, Deyvi Franco
Formato: documento de trabajo
Fecha de Publicación:2021
Institución:Universidad de Lima
Repositorio:ULIMA-Institucional
Lenguaje:inglés
OAI Identifier:oai:repositorio.ulima.edu.pe:20.500.12724/14781
Enlace del recurso:https://hdl.handle.net/20.500.12724/14781
Nivel de acceso:acceso abierto
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dc.title.es_PE.fl_str_mv A review of tax deterrence and tax morale
title A review of tax deterrence and tax morale
spellingShingle A review of tax deterrence and tax morale
Ramirez Zamudio, Aldo Fabricio
Pendiente
https://purl.org/pe-repo/ocde/ford#5.02.01
title_short A review of tax deterrence and tax morale
title_full A review of tax deterrence and tax morale
title_fullStr A review of tax deterrence and tax morale
title_full_unstemmed A review of tax deterrence and tax morale
title_sort A review of tax deterrence and tax morale
author Ramirez Zamudio, Aldo Fabricio
author_facet Ramirez Zamudio, Aldo Fabricio
López-Pérez, Raúl
Abanto Aranda, Deyvi Franco
author_role author
author2 López-Pérez, Raúl
Abanto Aranda, Deyvi Franco
author2_role author
author
dc.contributor.other.none.fl_str_mv Ramirez Zamudio, Aldo Fabricio
Abanto Aranda, Deyvi Franco
dc.contributor.author.fl_str_mv Ramirez Zamudio, Aldo Fabricio
López-Pérez, Raúl
Abanto Aranda, Deyvi Franco
dc.subject.es_PE.fl_str_mv Pendiente
topic Pendiente
https://purl.org/pe-repo/ocde/ford#5.02.01
dc.subject.ocde.none.fl_str_mv https://purl.org/pe-repo/ocde/ford#5.02.01
description We are grateful to participants at the II Annual Congress of Behavioral Economics and Finance at the University of Lima for helpful comments and research assistance from María Alvarado.
publishDate 2021
dc.date.accessioned.none.fl_str_mv 2021-12-16T04:07:01Z
dc.date.issued.fl_str_mv 2021
dc.type.none.fl_str_mv info:eu-repo/semantics/workingPaper
dc.type.other.none.fl_str_mv Documento de trabajo de economía
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dc.identifier.citation.es_PE.fl_str_mv Ramirez-Zamudio, A., López-Pérez, R. & Abanto Aranda, D. (2021). A review of tax deterrence and tax morale. Documento de Trabajo de Economía, 10. Facultad de Ciencias Empresariales y Económicas.
dc.identifier.uri.none.fl_str_mv https://hdl.handle.net/20.500.12724/14781
identifier_str_mv Ramirez-Zamudio, A., López-Pérez, R. & Abanto Aranda, D. (2021). A review of tax deterrence and tax morale. Documento de Trabajo de Economía, 10. Facultad de Ciencias Empresariales y Económicas.
url https://hdl.handle.net/20.500.12724/14781
dc.language.iso.none.fl_str_mv eng
language eng
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dc.publisher.none.fl_str_mv Universidad de Lima, Facultad de Ciencias Empresariales y Económicas
dc.publisher.country.none.fl_str_mv PE
publisher.none.fl_str_mv Universidad de Lima, Facultad de Ciencias Empresariales y Económicas
dc.source.none.fl_str_mv Repositorio Institucional - Ulima
Universidad de Lima
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spelling Ramirez Zamudio, Aldo FabricioLópez-Pérez, RaúlAbanto Aranda, Deyvi FrancoRamirez Zamudio, Aldo FabricioAbanto Aranda, Deyvi Franco2021-12-16T04:07:01Z2021Ramirez-Zamudio, A., López-Pérez, R. & Abanto Aranda, D. (2021). A review of tax deterrence and tax morale. Documento de Trabajo de Economía, 10. Facultad de Ciencias Empresariales y Económicas.https://hdl.handle.net/20.500.12724/14781We are grateful to participants at the II Annual Congress of Behavioral Economics and Finance at the University of Lima for helpful comments and research assistance from María Alvarado.This work reviews theory and empirical evidence, first of the seminal neoclassical model of taxation from Allingham and Sandmo (1972) and then of “Tax Morale” which is the broad concept that groups taxpayer’s non-pecuniary nor legally enforced reasons to pay taxes.application/pdfengUniversidad de Lima, Facultad de Ciencias Empresariales y EconómicasPEinfo:eu-repo/semantics/openAccesshttps://creativecommons.org/licenses/by-nc-sa/4.0/Repositorio Institucional - UlimaUniversidad de Limareponame:ULIMA-Institucionalinstname:Universidad de Limainstacron:ULIMAPendientehttps://purl.org/pe-repo/ocde/ford#5.02.01A review of tax deterrence and tax moraleinfo:eu-repo/semantics/workingPaperDocumento de trabajo de economíaTHUMBNAILRamirez-Lopez_Abanto_Review -Tax.pdf.jpgRamirez-Lopez_Abanto_Review -Tax.pdf.jpgGenerated Thumbnailimage/jpeg16575https://repositorio.ulima.edu.pe/bitstream/20.500.12724/14781/5/Ramirez-Lopez_Abanto_Review%20-Tax.pdf.jpg4ac0488a3d794d71f49b5c91093b6018MD55CC-LICENSElicense_rdflicense_rdfapplication/rdf+xml; charset=utf-81037https://repositorio.ulima.edu.pe/bitstream/20.500.12724/14781/2/license_rdf8fc46f5e71650fd7adee84a69b9163c2MD52LICENSElicense.txtlicense.txttext/plain; charset=utf-81748https://repositorio.ulima.edu.pe/bitstream/20.500.12724/14781/3/license.txt8a4605be74aa9ea9d79846c1fba20a33MD53TEXTRamirez-Lopez_Abanto_Review -Tax.pdf.txtRamirez-Lopez_Abanto_Review -Tax.pdf.txtExtracted texttext/plain79791https://repositorio.ulima.edu.pe/bitstream/20.500.12724/14781/4/Ramirez-Lopez_Abanto_Review%20-Tax.pdf.txt2c2db9666065c38b8098c11d073ec72cMD54ORIGINALRamirez-Lopez_Abanto_Review -Tax.pdfRamirez-Lopez_Abanto_Review -Tax.pdfDescargarapplication/pdf1052136https://repositorio.ulima.edu.pe/bitstream/20.500.12724/14781/1/Ramirez-Lopez_Abanto_Review%20-Tax.pdf23d7f03005de196f503f6e7777a28972MD5120.500.12724/14781oai:repositorio.ulima.edu.pe:20.500.12724/147812024-10-14 19:00:11.003Repositorio Universidad de Limarepositorio@ulima.edu.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A review of tax deterrence and tax morale
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