Abstract

CHAVEZ MAZA, Luis Augusto; ELBITTAR, Alexander  and  HERNANDEZ TRILLO, Fausto. Cumplimiento en pago de contribuciones: autoridades fiscales versus religiosas en México. Estud. Econ. (México, D.F.) [online]. 2015, vol.30, n.1, pp.51-74. ISSN 0186-7202.

This paper studies fiscal correspondence and fiscal trust. Through an experimental design carried out in Oaxaca, Mexico it explores which authority, the religious or the civil one, is better at collecting contributions to finance common goods. Results suggest that fiscal correspondence is the main factor to explain better collection. That is, when the good is observable, people are more willing to pay the contribution.

Keywords : confianza fiscal; correspondencia fiscal; aportaciones voluntarias; experimentos en campo.

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