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Reciprocity and willingness to pay taxes: evidence from a survey experiment in Latin America

dc.contributor.authorOrtega, Danieles
dc.contributor.authorRonconi, Lucases
dc.contributor.authorSanguinetti, Pabloes
dc.coverage.spatialAmérica Latina y el Caribees
dc.date.accessioned2014-10-15T20:04:14Z
dc.date.available2014-10-15T20:04:14Z
dc.date.issued2012es
dc.identifier.citationOrtega, D., Ronconi, L., & Sanguinetti, P. (2012). Reciprocity and willingness to pay taxes: evidence from a survey experiment in Latin America. CAF Working paper, 2012/01, Caracas: CAF. Retrieved from https://scioteca.caf.com/handle/123456789/230en_GB
dc.identifier.urihttps://scioteca.caf.com/handle/123456789/230
dc.description.tableofcontentsWe provide the first experimental attempt at measuring reciprocity in tax collection in developing countries, where enforcement institutions are weak, and where tax rates and in general tax observance is lower. In a household survey carried out in 17 Latin American cities, we randomly provide respondents with positively or negatively information on the local Government's administration; this information significantly altered perceptions on the quality of the local government in two cities, and we find that in Rio de Janeiro -where a relative high degree of tax autonomy allows citizens to make a clear link between taxes and the provision of public services- people's perception on the quality of the local government can have sizable effects on their willingness to pay taxes.en_US
dc.language.isoenges
dc.publisherCAFes
dc.relation.ispartofseriesCAF Working paper, 2012/01es
dc.rightsCC-BY-NCes_ES
dc.rights.urihttp://creativecommons.org/licenses/by-nc/4.0/es_ES
dc.subjectSector financieroes
dc.subjectGobernabilidades
dc.subjectEconomíaes
dc.subjectInvestigación socioeconómicaes
dc.subjectFinanzas públicases
dc.subjectImpuestoses
dc.titleReciprocity and willingness to pay taxes: evidence from a survey experiment in Latin Americaes
dc.typeworkingPaperes
dc.publisher.cityCaracases


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