{"id":"RDUUNC_e64c46a5a34972a28cb1a40afde30061","dc:title":"Cross-cultural differences in response to different tax rates: experimental evidence with samples from Argentina and Spain","dc:creator":"Mola, D\u00e9bora","dc:date":"2020","dc:description":["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.","El objetivo fue analizar el impacto de contextos socio econ\u00f3micos diferentes sobre la declaraci\u00f3n de ganancias ante distintos niveles de presi\u00f3n fiscal. Adicionalmente, se examin\u00f3 el efecto de la fuente del dinero. En el primer estudio, estudiantes de Argentina y Espa\u00f1a realizaron una tarea de resoluci\u00f3n de anagramas para generar ganancias de manera end\u00f3gena y declararon sus ganancias ante distintos niveles de presi\u00f3n fiscal. En el segundo estudio, estudiantes de Argentina dispusieron de dinero experimental al inicio del estudio y tambi\u00e9n indicaron su declaraci\u00f3n ante distintos niveles de presi\u00f3n fiscal. Se observaron diferencias significativas entre los participantes de Argentina y Espa\u00f1a en altos \u00edndices de presi\u00f3n fiscal. Adem\u00e1s, cuando el dinero era ganado los participantes declararon significativamente m\u00e1s en comparaci\u00f3n a cuando era brindado por el experimentador. Esto resalta la importancia de considerar aspectos socioculturales al definir las pol\u00edticas fiscales y el impacto de la fuente del dinero en la declaraci\u00f3n.","info:eurepo\/semantics\/reference\/url\/https:\/\/osf.io\/hbxj8\/"],"dc:format":["text\/csv","application\/vnd.openxmlformats-officedocument.spreadsheetml.sheet"],"dc:language":["eng"],"dc:type":"dataset","dc:subject":["Impuestos","Transcultural","Presi\u00f3n fiscal"],"dc:coverage":["ARG","SPA"],"dc:rights":["info:eu-repo\/semantics\/openAccess"],"dc:relation":["info:eu-repo\/semantics\/reference\/hdl\/11086\/19890"],"dc:identifier":"https:\/\/repositoriosdigitales.mincyt.gob.ar\/vufind\/Record\/RDUUNC_e64c46a5a34972a28cb1a40afde30061"}