Tax morale and peer effects

Authors

  • Nicolás Acosta-González Pontificia Universidad Católica del Ecuador
  • Pedro Ribadeneira-García Pontificia Universidad Católica del Ecuador

DOI:

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

Keywords:

tax morale, peer effects, taxation, Latinobarometro

Abstract

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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References

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Published

23-06-2025

How to Cite

Acosta-González, N., & Ribadeneira-García, P. (2025). Tax morale and peer effects. Economics and Business Letters, 14(3), 134–145. https://doi.org/10.17811/ebl.14.3.2025.134-145

Issue

Vol. 14 No. 3 (2025): September

Section

Articles

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