<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0120-6346</journal-id>
<journal-title><![CDATA[Semestre Económico]]></journal-title>
<abbrev-journal-title><![CDATA[Semest. Econ.]]></abbrev-journal-title>
<issn>0120-6346</issn>
<publisher>
<publisher-name><![CDATA[Universidad de Medellín]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0120-63462020000200239</article-id>
<article-id pub-id-type="doi">10.22395/seec.v23n55a11</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[INFORMALITY AND TAX EVASION. AN EXPERIMENTAL TEST AMONG FEMALE ENTREPRENEURS IN BOGOTA]]></article-title>
<article-title xml:lang="es"><![CDATA[INFORMALIDAD Y EVASIÓN FISCAL. UNA PRUEBA EXPERIMENTAL ENTRE EMPRESARIAS DE BOGOTÁ]]></article-title>
<article-title xml:lang="pt"><![CDATA[INFORMALIDADE E EVASÃO FISCAL. UM TESTE EXPERIMENTAL ENTRE AS EMPRESÁRIAS DE BOGOTÁ]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Calderon Diaz]]></surname>
<given-names><![CDATA[Mayda Alejandra]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Manrique Chaparro]]></surname>
<given-names><![CDATA[Olga Lucia]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Chloe Jade Day]]></surname>
<given-names><![CDATA[Samantha]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Nacional de Colombia  ]]></institution>
<addr-line><![CDATA[Bogota ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Nacional de Colombia  ]]></institution>
<addr-line><![CDATA[Bogota ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,University of Greenwich Department of Geography ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>United Kingdom</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2020</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2020</year>
</pub-date>
<volume>23</volume>
<numero>55</numero>
<fpage>239</fpage>
<lpage>257</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0120-63462020000200239&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0120-63462020000200239&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0120-63462020000200239&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT The majority of informal entrepreneurs and workers in Bogota are women, most of whom do not have social security provision or job stability.This research investigates to what extent female entrepreneurs in the city of Bogota, Colombia, prefer to situate their business in the informal labor market. Some theorists as represented by De Soto, argue informality occurs due to a preference-based rational decision to avoid paying taxes, while others consider it to be primarily related to an "escape" from poverty as a unique option. The study used an experiment, featuring a tax evasion game targeting 500 women participants, formal and informal entrepreneurs, from the city of Bogota. The null hypothesis of the study was tested using Chi-square (X2) and inferential statistical model at a 5% level of significance. The findings revealed that a significant difference between attitudes towards taxation in formal and informal female entrepreneurs in Bogota does not exist. JEL CLASSIFICATION D9, J24, J46 CONTENTS Introduction; 1. Methodology and experimental design; 2. Results; 3. Conclusions and limitations; References.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN La mayoría de los empresarios y trabajadores informales en Bogotá son mujeres, la mayoría de las cuales no tienen acceso a la seguridad social o estabilidad laboral. Este estudio investiga hasta qué punto las mujeres empresarias en la ciudad de Bogotá, Colombia, prefieren tener sus negocios en el mercado laboral informal. Algunos teóricos representados por De Soto sostienen que la informalidad se debe a una decisión racional basada en las preferencias para evitar pagar impuestos, otros consideran que está más relacionada con un "escape" de la pobreza. Para ello, se realizó un experimento de evasión de impuestos con 500 mujeres, emprendedoras formales e informales, de la ciudad de Bogotá. Con la prueba de Chi-cuadrado (X2) y un modelo estadístico inferencial con un nivel de significancia del 5 % se probó la hipótesis nula del estudio. Los hallazgos revelaron que no existe una diferencia significativa entre las mujeres empresarias formales e informales. CLASIFICACIÓN JEL D9, J24, J46, L26 CONTENIDO Introducción; 1. Metodología y diseño experimental; 2. Resultados; 3. Conclusiones y limitaciones; Referencias.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[RESUMO A maioria dos empreendedores e trabalhadores informais em Bogotá são mulheres, a maioria das quais não possui seguro social ou estabilidade no emprego. Esta pesquisa investiga até que ponto as empresárias na cidade de Bogotá, Colômbia, preferem situar seus negócios no mercado de trabalho informal. Alguns teóricos, representados pela De Soto, argumentam que a informalidade ocorre devido a uma decisão racional baseada em preferências para evitar o pagamento de impostos, enquanto outros consideram que ela está principalmente relacionada a uma "fuga" da pobreza como uma opção única. O estudo utilizou uma experiência, apresentando um jogo de evasão fiscal visando 500 mulheres participantes, empreendedoras formais e informais, da cidade de Bogotá. A hipótese nula do estudo foi testada usando um modelo estatístico qui-quadrado (X2) e inferencial a um nível de 5% de significância. Os resultados revelaram que não existe uma diferença significativa entre as atitudes em relação à tributação das mulheres empreendedoras formais e informais em Bogotá. CLASSIFICAÇÃO JEL D9, J24, J46 CONTEÚDO Introdução; 1. metodologia e projeto experimental; 2. resultados; 3. conclusões e limitações; Referências.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[Informal labor market]]></kwd>
<kwd lng="en"><![CDATA[entrepreneurship]]></kwd>
<kwd lng="en"><![CDATA[behavioural economics]]></kwd>
<kwd lng="en"><![CDATA[economics of gender]]></kwd>
<kwd lng="en"><![CDATA[occupational choice]]></kwd>
<kwd lng="en"><![CDATA[tax evasion and avoidance]]></kwd>
<kwd lng="es"><![CDATA[Mercado laboral informal]]></kwd>
<kwd lng="es"><![CDATA[emprendimiento]]></kwd>
<kwd lng="es"><![CDATA[economía del comportamiento]]></kwd>
<kwd lng="es"><![CDATA[economía de género]]></kwd>
<kwd lng="es"><![CDATA[elección de ocupación]]></kwd>
<kwd lng="es"><![CDATA[evasión de impuestos]]></kwd>
<kwd lng="pt"><![CDATA[Mercado de trabalho informal]]></kwd>
<kwd lng="pt"><![CDATA[empreendedorismo]]></kwd>
<kwd lng="pt"><![CDATA[economia comportamental]]></kwd>
<kwd lng="pt"><![CDATA[economia de gênero]]></kwd>
<kwd lng="pt"><![CDATA[escolha ocupacional]]></kwd>
<kwd lng="pt"><![CDATA[evasão e sonegação de impostos]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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