I evade taxes, and so what? : a new database and evidence from Colombia

Tax evasion lies at the core of the relationship between citizens and the state: it reflects the level of trust in the state and compliance with society's implicit 'social contract'. However, empirically analyzing it is challenging, with few direct and reliable measures. This has hamp...

Full description

Autores:

Fergusson Talero, Leopoldo
Molina Guerra, Carlos Andrés
Riaño Rodríguez, Juan Felipe

Tipo de recurso:

Work document

Fecha de publicación:

2017

Institución:

Universidad de los Andes

Repositorio:

Séneca: repositorio Uniandes

Idioma:

spa

OAI Identifier:

oai:repositorio.uniandes.edu.co:1992/8683

Acceso en línea:

http://hdl.handle.net/1992/8683

Palabra clave:

Tax evasion
Value added tax
Social desirability bias
List experiments
Evasión de impuestos - Colombia
Impuesto al valor agregado - Colombia
C83, C93, D73, H26

Rights

openAccess

License

http://creativecommons.org/licenses/by-nc-nd/4.0/