Previous literature has focused on individual and institutional factors influencing tax morale. This study examines whether tax morale is also affected by peer group effects. Using Latinobarometro data from 2015 and 2023 for 18 Latin American countries, we found that social comparison, in addition to individual and institutional variables, significantly explains tax morale in both pooled-country and within country regressions.
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Acosta‐González et al. (2025) studied this question.
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