Los incentivos extrínsecos y el cumplimiento fiscal

Extrinsic incentives and tax compliance

Laura Sour and Miguel Ángel Gutiérrez Andrade

MPRA Paper from University Library of Munich, Germany

Abstract: This paper models the impact of extrinsic incentives in a tax compliance model. It also provides experimental evidence that confirms the existence of a positive relationship between rewards and tax compliance. If individuals are audited, rewards for honest taxpayers are effective in increasing the level of tax compliance. These results are particularly relevant in countries where there is little respect for tax law since rewards can contribute to crowding in the intrinsic motivation to comply.

Keywords: compliance with tax obligations; intrinsic motivation; experiments; rewards. (search for similar items in EconPapers)
JEL-codes: C92 H26 (search for similar items in EconPapers)
Date: 2011-10
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:66066

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