Comprendiendo el cumplimiento tributario de los individuos: una revisión bibliográfica
Resumen
Comprender el comportamiento tributario de los individuos es complejo por el número de variables que intervienen. La decisión de cumplimiento tributario no es sólo una consideración técnica, en el sentido de cumplir o no, sino que está influido por aspectos demográficos, sociales, políticos, fiscales y contextuales. Para las administraciones tributarias es de utilidad comprender estos aspectos para fomentarlos, controlarlos y alcanzar así mayores niveles de cumplimiento al menor costo de administración posible. Este artículo revisa conceptualmente la literatura existente de moral tributaria y sus determinantes los cuales contribuyen a explicar los niveles de cumplimiento observado en diferentes jurisdicciones.Palabras clave:
moral tributaria, evasión, cumplimiento tributarioReferencias
ALLINGHAM, M. G., y SANDMO, A. Income Tax Evasion: a Theoretical Analysis. Journal of Public Economics 1:323-338, 1972.
ALM, J., MARTÍNEZ-VÁZQUEZ, J., TORGLER, B. Developing alternative frameworks for explaining tax compliance. En: ALM, J., MARTÍNEZ-VÁZQUEZ, J., TORGLER, B. (Eds.) Developing alternative frameworks for explaining tax compliance. Routledge, 2010.
ALM, J., y TORGLER, B. Culture differences and tax morale in the United States and in Europe. Journal of Economic Psychology 27(2):224-246, 2006.
ALM, J. y TORGLER, B. Do ethics matter? Tax Compliance and Morality, Journal of Business Ethics 101(4):635-651, 2011.
ANDREONI, J., ERARD, B., FEINSTEIN, J. Tax compliance. Journal of economic literature 36(2): 818-860, 1998.
ASHBY, J. y WEBLEY, P. .Exploring the existence of distinctive occupational cultures in Australia. Australian Tax Forum 25:29-55, 2010
BALDRY, J. C. Income tax evasion and the tax schedule: Some experimental results. Public Finance= Finances publiques 42(3):357-83, 1987.
BAYER, R. C. A contest with the taxman- The impact of tax rates on tax evasion and wastefully invested resources. European Economic Review 50(5):1071-1104, 2006.
BECKER, G.S. Crime and punishment: An economic approach. Journal of Political Economy 76:169-217, 1968.
BERGMAN, M. Tax reforms and tax compliance: The divergent paths of Chile and Argentina. Journal of Latin American Studies 35:593-624, 2003.
BETZ, M., O’CONNELL, L., SHEPARD, J. M. Gender differences in proclivity for unethical behaviour. Journal of Business Ethics 8:321-324, 1989.
BLANTHORNE, C. y KAPLAN, S. An egocentric model of the relations among the opportunity to underreport, social norms, ethical beliefs, and underreporting behavior, Accounting, Organizations and Society 33:684-703, 2008
BRAITHWAITE, V. Dancing with tax authorities: Motivational postures and non-compliant actions. En: BRAITHWAITE, V. (Ed.) Taxing democracy, Understanding tax avoidance and tax evasion. Aldershot, Ashgate Publishing, 2003. pp.15-39.
CAUSES and consequences of tax morale: An empirical investigation por Benno Torgler, Ihsan C. Demir, Alison Macintyre, Markus Schaffner. Economic Analysis and Policy 38(2): 313-339, 2008.
BRINK, W. D., & PORCANO, T. M. The Impact of Culture and Economic Structure on Tax Morale and Tax Evasion: A Country-Level Analysis Using SEM. En: Advances in Taxation, pp. 87-123. Emerald Group Publishing Limited, 2016.
CLOTFELTER, C. Tax evasion and tax rates: An analysis of individual returns. Review of Economics and Statistics 65(3) 363-373, 1983.
COWELL, F. The economic analysis of tax evasion. Bulletin of Economic Research 37(3):64-193, 1985.
CRITICAL perspectives on taxation por Rebecca Boden, Sheila Killian, Emer Mulligan, Lynne Oats. Critical Perspectives on Accounting, 21(7):541-544, 2010.
CROSON, R. y GNEEZY, U. Gender differences in preferences. Journal of Economic Literature 47: 448-474, 2009.
CULLIS, J., & LEWIS, A. Why people pay taxes: From a conventional economic model to a model of social convention. Journal of Economic Psychology 18:305-321, 1997.
CYAN, M. R., KOUMPIAS, A. M., & MARTÍNEZ-VÁZQUEZ, J. The determinants of tax morale in Pakistan. Journal of Asian Economics 47: 23-34, 2016.
DEAN, P., KENNAN, T., KENNEY, F. Taxpayers´attitudes to income tax evasion: An empirical study, British Tax Review 1:28-44, 1979.
FELD, L. P., y FREY, B. S. Trust breeds trust: How taxpayers are treated. Economics of Governance 3(2): 87-99, 2002.
FRACTIONALIZATION por Alberto Alesina, Arnaud Devleeschauwer, William Easterly, Sergio Kurlat, Romain Wacziarg. Journal of Economic Growth 8:155-194, jun. 2002.
FREY, B. S. Not just for the money. Edward Elgar Publishing, 1997.
FREY, B.S. Direct Democracy in Transition Economies. Paper for the Collegium Budapest. Institute for Advanced Study, 2002.
FREY, B.S. y EICHENBERGER, R. The new democratic federalism for Europe. Chelten- ham, Reino Unido, Edward El, 1999.
GRAETZ, M., REINGANUM, J., WILDE, L. The tax compliance game: Towards an interactive theory of law enforcement. Journal of Law, Economics and Organization 11(1):1-32, 1986.
GRACIA, L., & OATS, L. Boundary work and tax regulation: A Bourdieusian view. Accounting, Organizations and Society, 37(5): 304-321, 2012
HASSELDINE, J., y HITE, P. A. Framing, gender and tax compliance. Journal of Economic Psychology 24(4):517-533, 2003.
JACKSON, B. R. y JAOUEN, P. R. Influencing taxpayer compliance thorough sanction threat or appeals to conscience, Advances in Taxation 2:131-147, 1989.
JACKSON, B. R. y MILLIRON, V.C. Tax compliance research: Findings, problems, and prospects. Journal of Accounting Literature 5(1): 125-165, 1986.
KANNIAINEN, V. y PÄÄKKÖNEN, J. Do the catholic and protestant countries differ by their tax morale. Empirica 37:271-290, 2010.
KASIPILLAI, J., ARIPIN, N., AFZAAMRAN, N. The influence of education on tax Avoidance and tax Evasion. eJournal of Tax Research 1(2):134-146, 2003.
KIRCHLER, E. The economic psychology of tax behaviour. Cambridge University Press, 2007.
KIRCHLER, E. y MACIEJOVSKY, B. Tax compliance within the context of gain and loss situations, expected and current asset position and profession, Journal of Economic Psychology 22(2):173-194, 2001.
KIRCHLER, E., HOELZ, E., WAHL, I. Enforced versus voluntary tax compliance: The slippery slope framework. Journal of Economic Psychology 29:210-225, 2008.
KORNHAUSER, M. A tax morale approach to compliance: Recommendations for the IRS. Florida Tax Review 8:599-640, 2007.
LAGO-PEÑAS, I., & LAGO-PEÑAS, S. The determinants of tax morale in comparative perspective: Evidence from European countries. European Journal of Political Economy 26(4):441-453, 2010.
LAVOIE, R. Cultivating a compliance culture: An alternative approach for addressing the tax gap. ExpressO Working paper, 2008.
LEONARDO, G., y MARTÍNEZ-VÁZQUEZ, J. Politicians, bureaucrats, and tax morale: What shapes tax compliance attitudes?. International Studies Program Working Paper 16-08, agosto de 2016.
LEWIS, A. The psychology of taxation. Oxford, Martin Robertson, 1982.
LOO, E.C., MCKERCHAR, M., y HANSFORD, A. An International Comparative Analysis of Self Assessment: What Lessons are there for Tax Administrators? Australian Tax Forum Vol.20 No.4, 669-710, 2005.
MARTÍNEZ-VÁZQUEZ, J. y TORGLER, B.. The evolution of Tax Morale in Modern Spain, Journal of Economic Issues XLIII(1): 1-28, 2009.
MCKERCHAR, M., BLOOMQUIST, K., POPE, J. Indicators of tax morale: An exploratory study. eJournal of Tax Research 11(1): 5-22, 2013.
MURPHY, K. The role of trust in nurturing compliance: A study of accused tax avoiders. Law and Human Behaviour 28:187-209, 2004.
OATS, L. Taxation: A fieldwork research handbook. Routledge, 2012.
ORVISKA, M. y HUDSON, J. Tax evasion, civic duty and the law abiding citizen. European Journal of Political Economy 19:83-102, 2002.
POPE, J. y MCKERCHAR, M.A. Understanding tax morale and its effect on individual taxpayer compliance, British Tax Review 587-601, 2011.
REGULATORY styles, motivational postures and nursing home compliance por Valerie Braithwaite, John Braithwaite, Diane Gibson, Toni Makkai. Law & Policy, 16(4):363-394, 1994.
RICHARDSON, G. The relationship between culture and tax evasion across countries: Additional evidence and extensions, Journal of International Accounting, Auditing and Taxation 17(2):67-78, 2008.
ROTH, J. A., SCHOLZ, J. T., WITTE, A. D. Taxpayer Compliance, Vol. 1: An Agenda for Research University of Pennsylvannia Press, Philadelphia, 1989.
SCOTCHMER, S., y SLEMROD, J. Randomness in tax enforcement, Journal of Public Economics 38:17-32, 1989.
SCHMÖLDERS, G. Das Irrationale in der öffentlichen Finanzwirtschaft: Probleme der Finanzpsychologie. Rowohlt, 1960.
SCHMÖLDERS, G. Survey research in Public Finance: A behavioural approach to fiscal policy. Public Finance 25:300-306, 1970.
SEIDL, C. y TRAUB, S. Taxpayers’ attitudes, behaviour and perceptions of fairness. Pacific Economic Review 6(2):255-267, 2001.
SEX differences in tax compliance: Differentiating between demographic sex, gender- role orientation and prenatal masculinisation (2D: 4D) por Barbara Kastlunger, Stefan G. Dressler, Erich Kirchler, Luigi Mittone, Martin Voracek. Journal of Economic Psychology 31:542-552, 2010.
SLEMROD, J. Complexity, compliance costs and tax evasion. En: ROTH, J. y SCHOLZ, J. (Eds.). Taxpayer Compliance Vol. 2: Social Science Perspectives. Philadelphia, University of Pennsylvania Press, pp. 156-181, 1989.
SLEMROD, J. Why people pay taxes: Tax compliance and enforcement. University of Michigan Press, 1992.
SLEMROD, J. On voluntary compliance, voluntary taxes, and social capital. National Tax Journal 51(3):485-491, 1998.
SLEMROD, J. Cheating ourselves: The economics of tax evasion. The journal of economic perspectives 21(1): 25-48, 2007.
TAX morale affects tax compliance: Evidence from surveys and an artefactual field experiment por Ronald G. Cummings, Jorge Martínez-Vázquez, Michael McKee, Benno Torgler. Journal of Economic Behavior & Organization 70(3):447-457, 2009
TAYLOR, N. Understanding taxpayer attitudes through understanding taxpayer identities. En: Braithwaite, V. (Ed.). Taxing Democracy. Understanding tax avoidance and evasion, pp. 71- 92, 2003.
TORGLER, B. Tax Morale, Rule-Governed Behaviour and Trust. Constitutional Political Economy 14(2):119-140, 2003.
TORGLER, B. Tax morale in Asian countries. Journal of Asian Economics 15 (2):237-266, 2004.
TORGLER, B. Tax Morale and Direct Democracy. European Journal of Political Economy 21:525- 531, 2005.
TORGLER, B. Tax Morale in Latin America, Public Choice 122:133-157, 2005.
TORGLER, B. The importance of faith: Tax morale and religiosity. Journal of Economic Behavior & Organization 61(1): 81-109, 2006.
TORGLER, B. Tax compliance and tax morale: A theoretical and empirical analysis. Edward Elgar Publishing, 2007.
TORGLER, B., SCHAFFNER, M., MACINTYRE, A. Tax compliance, tax morale, and governance quality. En: ALM, J., MARTÍNEZ-VÁZQUEZ, J., TORGLER, B. (Eds.) Developing alternative frameworks for explaining tax compliance. Routledge, 2010.
TORGLER, B., y SCHNEIDER, F. What shapes attitudes toward paying taxes? Evidence from multicultural European countries. Social Science Quarterly 88 (2): 443-470, 2007.
TORGLER, B. y VALEV, N. T. Gender and public attitudes toward corruption and tax evasion. Contemporary Economic Policy 28(4): 554–568, 2010.
TORGLER, B., y WERNER, J. Fiscal autonomy and tax morale: Evidence from Germany. Public Finance and Management 5(4): 460-485, 2005.
WELCH, M. R. But everybody does it: The effects of perceptions, moral pressures and informal sanctions on tax cheating. Sociological Spectrum 25(1): 21- 52, 2005.
WENZEL, M. Tax compliance and the psychology of justice: Mapping the field. En: BRAITHWAITE, V. (Ed.) Taxing democracy, Understanding tax avoidance and tax evasion. Aldershot, Ashgate Publishing, 2003.
WENZEL, M. Motivation or rationalization? Casual relations between ethics, norms and tax compliance. Journal of Economic Psychology 26: 491-508, 2005.
WHY pay taxes? A Review of Tax Compliance Decisions por Erich Kirchler, Stephan Muehlbacher, Barbara Kastlunger, and Ingrid Wahl. En: ALM, J., MARTÍNEZ-VÁZQUEZ, J., TORGLER, B. (Eds.) Developing alternative frameworks for explaining tax compliance. Routledge, 2010.
WYNTER, C. B. Property Tax Administration in Practice: A Case Study of the Portmore Municipality, Jamaica. Unpublished PhD thesis, University of Exeter, Reino Unido, 2004
ALM, J., MARTÍNEZ-VÁZQUEZ, J., TORGLER, B. Developing alternative frameworks for explaining tax compliance. En: ALM, J., MARTÍNEZ-VÁZQUEZ, J., TORGLER, B. (Eds.) Developing alternative frameworks for explaining tax compliance. Routledge, 2010.
ALM, J., y TORGLER, B. Culture differences and tax morale in the United States and in Europe. Journal of Economic Psychology 27(2):224-246, 2006.
ALM, J. y TORGLER, B. Do ethics matter? Tax Compliance and Morality, Journal of Business Ethics 101(4):635-651, 2011.
ANDREONI, J., ERARD, B., FEINSTEIN, J. Tax compliance. Journal of economic literature 36(2): 818-860, 1998.
ASHBY, J. y WEBLEY, P. .Exploring the existence of distinctive occupational cultures in Australia. Australian Tax Forum 25:29-55, 2010
BALDRY, J. C. Income tax evasion and the tax schedule: Some experimental results. Public Finance= Finances publiques 42(3):357-83, 1987.
BAYER, R. C. A contest with the taxman- The impact of tax rates on tax evasion and wastefully invested resources. European Economic Review 50(5):1071-1104, 2006.
BECKER, G.S. Crime and punishment: An economic approach. Journal of Political Economy 76:169-217, 1968.
BERGMAN, M. Tax reforms and tax compliance: The divergent paths of Chile and Argentina. Journal of Latin American Studies 35:593-624, 2003.
BETZ, M., O’CONNELL, L., SHEPARD, J. M. Gender differences in proclivity for unethical behaviour. Journal of Business Ethics 8:321-324, 1989.
BLANTHORNE, C. y KAPLAN, S. An egocentric model of the relations among the opportunity to underreport, social norms, ethical beliefs, and underreporting behavior, Accounting, Organizations and Society 33:684-703, 2008
BRAITHWAITE, V. Dancing with tax authorities: Motivational postures and non-compliant actions. En: BRAITHWAITE, V. (Ed.) Taxing democracy, Understanding tax avoidance and tax evasion. Aldershot, Ashgate Publishing, 2003. pp.15-39.
CAUSES and consequences of tax morale: An empirical investigation por Benno Torgler, Ihsan C. Demir, Alison Macintyre, Markus Schaffner. Economic Analysis and Policy 38(2): 313-339, 2008.
BRINK, W. D., & PORCANO, T. M. The Impact of Culture and Economic Structure on Tax Morale and Tax Evasion: A Country-Level Analysis Using SEM. En: Advances in Taxation, pp. 87-123. Emerald Group Publishing Limited, 2016.
CLOTFELTER, C. Tax evasion and tax rates: An analysis of individual returns. Review of Economics and Statistics 65(3) 363-373, 1983.
COWELL, F. The economic analysis of tax evasion. Bulletin of Economic Research 37(3):64-193, 1985.
CRITICAL perspectives on taxation por Rebecca Boden, Sheila Killian, Emer Mulligan, Lynne Oats. Critical Perspectives on Accounting, 21(7):541-544, 2010.
CROSON, R. y GNEEZY, U. Gender differences in preferences. Journal of Economic Literature 47: 448-474, 2009.
CULLIS, J., & LEWIS, A. Why people pay taxes: From a conventional economic model to a model of social convention. Journal of Economic Psychology 18:305-321, 1997.
CYAN, M. R., KOUMPIAS, A. M., & MARTÍNEZ-VÁZQUEZ, J. The determinants of tax morale in Pakistan. Journal of Asian Economics 47: 23-34, 2016.
DEAN, P., KENNAN, T., KENNEY, F. Taxpayers´attitudes to income tax evasion: An empirical study, British Tax Review 1:28-44, 1979.
FELD, L. P., y FREY, B. S. Trust breeds trust: How taxpayers are treated. Economics of Governance 3(2): 87-99, 2002.
FRACTIONALIZATION por Alberto Alesina, Arnaud Devleeschauwer, William Easterly, Sergio Kurlat, Romain Wacziarg. Journal of Economic Growth 8:155-194, jun. 2002.
FREY, B. S. Not just for the money. Edward Elgar Publishing, 1997.
FREY, B.S. Direct Democracy in Transition Economies. Paper for the Collegium Budapest. Institute for Advanced Study, 2002.
FREY, B.S. y EICHENBERGER, R. The new democratic federalism for Europe. Chelten- ham, Reino Unido, Edward El, 1999.
GRAETZ, M., REINGANUM, J., WILDE, L. The tax compliance game: Towards an interactive theory of law enforcement. Journal of Law, Economics and Organization 11(1):1-32, 1986.
GRACIA, L., & OATS, L. Boundary work and tax regulation: A Bourdieusian view. Accounting, Organizations and Society, 37(5): 304-321, 2012
HASSELDINE, J., y HITE, P. A. Framing, gender and tax compliance. Journal of Economic Psychology 24(4):517-533, 2003.
JACKSON, B. R. y JAOUEN, P. R. Influencing taxpayer compliance thorough sanction threat or appeals to conscience, Advances in Taxation 2:131-147, 1989.
JACKSON, B. R. y MILLIRON, V.C. Tax compliance research: Findings, problems, and prospects. Journal of Accounting Literature 5(1): 125-165, 1986.
KANNIAINEN, V. y PÄÄKKÖNEN, J. Do the catholic and protestant countries differ by their tax morale. Empirica 37:271-290, 2010.
KASIPILLAI, J., ARIPIN, N., AFZAAMRAN, N. The influence of education on tax Avoidance and tax Evasion. eJournal of Tax Research 1(2):134-146, 2003.
KIRCHLER, E. The economic psychology of tax behaviour. Cambridge University Press, 2007.
KIRCHLER, E. y MACIEJOVSKY, B. Tax compliance within the context of gain and loss situations, expected and current asset position and profession, Journal of Economic Psychology 22(2):173-194, 2001.
KIRCHLER, E., HOELZ, E., WAHL, I. Enforced versus voluntary tax compliance: The slippery slope framework. Journal of Economic Psychology 29:210-225, 2008.
KORNHAUSER, M. A tax morale approach to compliance: Recommendations for the IRS. Florida Tax Review 8:599-640, 2007.
LAGO-PEÑAS, I., & LAGO-PEÑAS, S. The determinants of tax morale in comparative perspective: Evidence from European countries. European Journal of Political Economy 26(4):441-453, 2010.
LAVOIE, R. Cultivating a compliance culture: An alternative approach for addressing the tax gap. ExpressO Working paper, 2008.
LEONARDO, G., y MARTÍNEZ-VÁZQUEZ, J. Politicians, bureaucrats, and tax morale: What shapes tax compliance attitudes?. International Studies Program Working Paper 16-08, agosto de 2016.
LEWIS, A. The psychology of taxation. Oxford, Martin Robertson, 1982.
LOO, E.C., MCKERCHAR, M., y HANSFORD, A. An International Comparative Analysis of Self Assessment: What Lessons are there for Tax Administrators? Australian Tax Forum Vol.20 No.4, 669-710, 2005.
MARTÍNEZ-VÁZQUEZ, J. y TORGLER, B.. The evolution of Tax Morale in Modern Spain, Journal of Economic Issues XLIII(1): 1-28, 2009.
MCKERCHAR, M., BLOOMQUIST, K., POPE, J. Indicators of tax morale: An exploratory study. eJournal of Tax Research 11(1): 5-22, 2013.
MURPHY, K. The role of trust in nurturing compliance: A study of accused tax avoiders. Law and Human Behaviour 28:187-209, 2004.
OATS, L. Taxation: A fieldwork research handbook. Routledge, 2012.
ORVISKA, M. y HUDSON, J. Tax evasion, civic duty and the law abiding citizen. European Journal of Political Economy 19:83-102, 2002.
POPE, J. y MCKERCHAR, M.A. Understanding tax morale and its effect on individual taxpayer compliance, British Tax Review 587-601, 2011.
REGULATORY styles, motivational postures and nursing home compliance por Valerie Braithwaite, John Braithwaite, Diane Gibson, Toni Makkai. Law & Policy, 16(4):363-394, 1994.
RICHARDSON, G. The relationship between culture and tax evasion across countries: Additional evidence and extensions, Journal of International Accounting, Auditing and Taxation 17(2):67-78, 2008.
ROTH, J. A., SCHOLZ, J. T., WITTE, A. D. Taxpayer Compliance, Vol. 1: An Agenda for Research University of Pennsylvannia Press, Philadelphia, 1989.
SCOTCHMER, S., y SLEMROD, J. Randomness in tax enforcement, Journal of Public Economics 38:17-32, 1989.
SCHMÖLDERS, G. Das Irrationale in der öffentlichen Finanzwirtschaft: Probleme der Finanzpsychologie. Rowohlt, 1960.
SCHMÖLDERS, G. Survey research in Public Finance: A behavioural approach to fiscal policy. Public Finance 25:300-306, 1970.
SEIDL, C. y TRAUB, S. Taxpayers’ attitudes, behaviour and perceptions of fairness. Pacific Economic Review 6(2):255-267, 2001.
SEX differences in tax compliance: Differentiating between demographic sex, gender- role orientation and prenatal masculinisation (2D: 4D) por Barbara Kastlunger, Stefan G. Dressler, Erich Kirchler, Luigi Mittone, Martin Voracek. Journal of Economic Psychology 31:542-552, 2010.
SLEMROD, J. Complexity, compliance costs and tax evasion. En: ROTH, J. y SCHOLZ, J. (Eds.). Taxpayer Compliance Vol. 2: Social Science Perspectives. Philadelphia, University of Pennsylvania Press, pp. 156-181, 1989.
SLEMROD, J. Why people pay taxes: Tax compliance and enforcement. University of Michigan Press, 1992.
SLEMROD, J. On voluntary compliance, voluntary taxes, and social capital. National Tax Journal 51(3):485-491, 1998.
SLEMROD, J. Cheating ourselves: The economics of tax evasion. The journal of economic perspectives 21(1): 25-48, 2007.
TAX morale affects tax compliance: Evidence from surveys and an artefactual field experiment por Ronald G. Cummings, Jorge Martínez-Vázquez, Michael McKee, Benno Torgler. Journal of Economic Behavior & Organization 70(3):447-457, 2009
TAYLOR, N. Understanding taxpayer attitudes through understanding taxpayer identities. En: Braithwaite, V. (Ed.). Taxing Democracy. Understanding tax avoidance and evasion, pp. 71- 92, 2003.
TORGLER, B. Tax Morale, Rule-Governed Behaviour and Trust. Constitutional Political Economy 14(2):119-140, 2003.
TORGLER, B. Tax morale in Asian countries. Journal of Asian Economics 15 (2):237-266, 2004.
TORGLER, B. Tax Morale and Direct Democracy. European Journal of Political Economy 21:525- 531, 2005.
TORGLER, B. Tax Morale in Latin America, Public Choice 122:133-157, 2005.
TORGLER, B. The importance of faith: Tax morale and religiosity. Journal of Economic Behavior & Organization 61(1): 81-109, 2006.
TORGLER, B. Tax compliance and tax morale: A theoretical and empirical analysis. Edward Elgar Publishing, 2007.
TORGLER, B., SCHAFFNER, M., MACINTYRE, A. Tax compliance, tax morale, and governance quality. En: ALM, J., MARTÍNEZ-VÁZQUEZ, J., TORGLER, B. (Eds.) Developing alternative frameworks for explaining tax compliance. Routledge, 2010.
TORGLER, B., y SCHNEIDER, F. What shapes attitudes toward paying taxes? Evidence from multicultural European countries. Social Science Quarterly 88 (2): 443-470, 2007.
TORGLER, B. y VALEV, N. T. Gender and public attitudes toward corruption and tax evasion. Contemporary Economic Policy 28(4): 554–568, 2010.
TORGLER, B., y WERNER, J. Fiscal autonomy and tax morale: Evidence from Germany. Public Finance and Management 5(4): 460-485, 2005.
WELCH, M. R. But everybody does it: The effects of perceptions, moral pressures and informal sanctions on tax cheating. Sociological Spectrum 25(1): 21- 52, 2005.
WENZEL, M. Tax compliance and the psychology of justice: Mapping the field. En: BRAITHWAITE, V. (Ed.) Taxing democracy, Understanding tax avoidance and tax evasion. Aldershot, Ashgate Publishing, 2003.
WENZEL, M. Motivation or rationalization? Casual relations between ethics, norms and tax compliance. Journal of Economic Psychology 26: 491-508, 2005.
WHY pay taxes? A Review of Tax Compliance Decisions por Erich Kirchler, Stephan Muehlbacher, Barbara Kastlunger, and Ingrid Wahl. En: ALM, J., MARTÍNEZ-VÁZQUEZ, J., TORGLER, B. (Eds.) Developing alternative frameworks for explaining tax compliance. Routledge, 2010.
WYNTER, C. B. Property Tax Administration in Practice: A Case Study of the Portmore Municipality, Jamaica. Unpublished PhD thesis, University of Exeter, Reino Unido, 2004
