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1 p, 60.2 KB La moral fiscal de los españoles, reexaminada / López Laborda, Julio (Universidad de Zaragoza) ; Sanz Arcega, Eduardo (Universidad de Zaragoza)
Con base en la revisión de la literatura, este trabajo propone una novedosa agrupación de los factores explicativos de la moral fiscal de los individuos en tres dimensiones: individual, social y político-institucional. [...]
Based on a literature review this paper proposes a novel division of the factors that shape tax morale, including them in three dimensions: individual, social and institutional. Then we determine empirically the influence of each of these dimensions on Spaniards tax morale. [...]
2016
Revista de economía aplicada, Vol. 24 Núm. 70 (2016) , p. 53-76  
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