Cross cultural differences in tax compliance behavior at different tax rates: Experimental evidence with samples from Argentina and Spain

Authors

DOI:

https://doi.org/10.15381/rinvp.v23i1.18093

Keywords:

Tax, cross cultural, tax rates, effort

Abstract

The aim of this study was to analyze the role of different socioeconomic backgrounds in tax compliance behavior at different tax rates. Additionally, we examine the effect of the source of income (whether if it is earned or endowed) on tax behavior. In the first study, students from Argentina and Spain performed an anagram task to earn profits and then they declared their earnings at different tax rates. In the second study, students from Argentina were endowed with an income at the beginning of the experiment and then they declared their earnings at different tax rates. Significant cross-cultural differences were observed at high tax rates. Also, when income was earned, participants declared significant more than when de income was endowed. The results show the importance to consider sociocultural aspects when making public policy and the role of income source in tax behavior.

Author Biographies

  • Lucas Tanos Robein, Universidad Nacional de Córdoba - Argentina

    Licenciado en psicología. Cursado finalizado de Maestría en Dirección de Negocios. Trabaja actualmente en relación de dependencia

  • Bianca Saavedra, Universidad Nacional de Córdoba - Argentina

    Licenciada en psicología. Estudiante de Posgrado en la facultad de Psicología, Universidad Nacional de Córdoba; trabajadora independiente

  • Débora Mola, Universidad Nacional de Córdoba - Argentina

    Doctora en Psicología. Docente en la facultad de Psicología, Universidad Nacional de Córdoba; becaria post-doctoral en el IIPsi – UNC – CONICET

  • Cecilia Reyna, Universidad Nacional de Córdoba - Argentina

    Doctora en Psicóloga. Docente en la facultad de Psicología, Universidad Nacional de Córdoba; investigadora en el IIPsi – UNC – CONICET

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Published

2020-07-01

Issue

Vol. 23 No. 1 (2020)

Section

Artículos

License

Copyright (c) 2020 Lucas Tanos Robein, Bianca Saavedra, Débora Mola, Cecilia Reyna

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

THE AUTHORS RETAIN THEIR RIGHTS:

a. The authors retain their trademark and patent rights, and also on any process or procedure described in the article.

b. The authors retain the right to share, copy, distribute, execute and publicly communicate the article published in the Journal of Research in Psychology (for example, place it in an institutional repository or publish it in a book), with acknowledgment of its initial publication in the Journal of Research in Psychology.

c. Authors retain the right to make a subsequent publication of their work, to use the article or any part of it (for example: a compilation of their work, lecture notes, thesis, or for a book), provided that they indicate the source. of publication (authors of the work, magazine, volume, number and date).

How to Cite

Tanos Robein, L., Saavedra, B., Mola, D., & Reyna, C. (2020). Cross cultural differences in tax compliance behavior at different tax rates: Experimental evidence with samples from Argentina and Spain. Revista De Investigación En Psicología, 23(1), 57-72. https://doi.org/10.15381/rinvp.v23i1.18093