Reciprocity and Willingness to Pay Taxes: Evidence from a Survey Experiment in Latin America

Daniel Ortega (), Lucas Ronconi and Pablo Sanguinetti

Economía Journal, 2016, vol. Volume 16 Number 2, issue Spring 2016, 55-87

Abstract: Are citizens more willing to pay taxes when the government’s performance improves? We review the tax morale literature, disentangling its different components, and provide empirical evidence exploiting a novel survey conducted in seventeen Latin American cities and an experi- mental attempt at measuring reciprocity in tax collection in developing countries. The evidence suggests that governments interested in increasing tax revenues should not focus solely on esca- lating the coercive power of the state (that is, more audits and nes). Rather, providing better public services to society can be an effective (albeit limited) tool to raise revenues.

Keywords: Taxes; Evasion; Tax morale; Reciprocity (search for similar items in EconPapers)
JEL-codes: H26 H3 O54 (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (20)

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Related works:
Working Paper: Reciprocity and willingness to pay taxes: evidence from a survey experiment in Latin America (2016)
Working Paper: Reciprocity and willingness to pay taxes: evidence from a survey experiment in Latin America (2012)
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Persistent link: https://EconPapers.repec.org/RePEc:col:000425:014410

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