We present the first randomized survey experiment in the context of tax compliance to assess the role of social norms … and reciprocity for intrinsic tax morale. We find that participants in a reciprocity treatment have significantly higher …

Using a standard trust game, we elicit trust and reciprocity measures in a representative sample of adult players in … other Latin American countries. We find no statistically significant differences in trust levels of Uruguayans towards … countrymen versus migrants. In reciprocity, we find only marginally significant differences attributable to the nationality of …