Abstract

ALIAGA LORDEMANN, Javier  and  OROPEZA FARELL, Ana. Experimental analysis of the Laffer curve and tax evasion in Bolivia. rlde [online]. 2015, n.24, pp.121-153. ISSN 2074-4706.

This document uses experimental field methodology to investigate the behavior of taxpayers on the issue of tax evasion. The aim of making changes in the structure of incentives, such as income, the probability of inspection and variations in the tax rate, is to evaluate the behavior of economic agents when these changes are made. The experiment results indicate that an important factor is the risk aversion in the adoption of tax evasion behavior and the determining factor when paying taxes is the income of individuals: the higher the income, the greater tax compliance. We also found that greater chances of being audited and higher fines, increases compliance in paying taxes.

Keywords : Tax Evasion; Experimental Economics; Laffer Curve.

        · abstract in Spanish     · text in Spanish     · Spanish ( pdf )