Tax morale and peer effects

Nicolás Acosta-González; Pedro Ribadeneira-García

doi:10.17811/ebl.14.3.2025.134-145

Tax morale and peer effects

Nicolás Acosta-González, Pedro Ribadeneira-García

Research output: Contribution to journal › Article › peer-review

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 17 Latin American countries, we found that social comparison and individual and institutional variables significantly explain tax morale in pooled and within-country regressions.

Original language	English
Pages (from-to)	134-145
Number of pages	12
Journal	Economics and Business Letters
Volume	14
Issue number	3
DOIs	https://doi.org/10.17811/ebl.14.3.2025.134-145
State	Published - Sep 2025

Keywords

Latinobarometro
peer effects
tax morale
taxation

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10.17811/ebl.14.3.2025.134-145

Cite this

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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 17 Latin American countries, we found that social comparison and individual and institutional variables significantly explain tax morale in pooled and within-country regressions.",

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AB - 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 17 Latin American countries, we found that social comparison and individual and institutional variables significantly explain tax morale in pooled and within-country regressions.

KW - Latinobarometro

KW - peer effects

KW - tax morale

KW - taxation

UR - https://www.scopus.com/pages/publications/105009374146

U2 - 10.17811/ebl.14.3.2025.134-145

DO - 10.17811/ebl.14.3.2025.134-145

M3 - Artículo

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Tax morale and peer effects

Abstract

Keywords

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