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Tax morale and peer effects

Nicolás Acosta‐González & Pedro Ribadeneira-García

Economics and Business Letters2025https://doi.org/10.17811/ebl.14.3.2025.134-145article
AJG 1
Weight
0.50

What the paper says

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 18 Latin American countries, we found that social comparison, in addition to individual and institutional variables, significantly explains tax morale in both pooled-country and within country regressions.

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Cite this paper

https://doi.org/https://doi.org/10.17811/ebl.14.3.2025.134-145

Or copy a formatted citation

@article{nicolás2025,
  title        = {{Tax morale and peer effects}},
  author       = {Nicolás Acosta‐González & Pedro Ribadeneira-García},
  journal      = {Economics and Business Letters},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.17811/ebl.14.3.2025.134-145},
}

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Tax morale and peer effects

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.