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Moral Fiscal en el Cono Sur


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  • Karina Azar


  • Mariana Gerstenblüth


  • MáximoRossi



En el presente trabajo se analiza el comportamiento individual frente al pago de impuestos, pero desde una óptica diferente a la comúnmente adoptada: la moral fiscal. Utilizando datos del Latinobarómetro (Corporación Latinobarómetro, 2005) para el Cono Sur, se estima la relación entre la moral fiscal, una serie de variables socioeconómicas que caracterizan al individuo y variables de percepción. Estimando modelos probit ordenados y mínimos cuadrados ordinarios, se encuentra en general una mayor moral fiscal para las personas más educadas, de mayor edad, casadas o en unión libre, con menor privación relativa, más orgullosas de su nacionalidad, satisfechas con la democracia, que confían en el presidente y las instituciones de su país. A su vez, se constatan diferencias según la nacionalidad pues, por ejemplo, los contribuyentes chilenos poseen una moral fiscal significativamente mayor a la del resto.

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Volume (Year): (2010)
Issue (Month): ()

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Handle: RePEc:col:000090:009008

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Keywords: moral fiscal; Cono Sur.;

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  1. Wei Li, 2001. "Corruption and Resource Allocation: Evidence from China," William Davidson Institute Working Papers Series 396, William Davidson Institute at the University of Michigan.
  2. Ronald G. Cummings & Jorge Martinez-Vazquez & Michael McKee & Benno Torgler, 2005. "Effects of Tax Morale on Tax Compliance: Experimental and Survey Evidence," CREMA Working Paper Series 2005-29, Center for Research in Economics, Management and the Arts (CREMA).
  3. Lars P. Feld & Bruno S. Frey, 2000. "Trust Breeds Trust: How Taxpayers are Treated," CESifo Working Paper Series 322, CESifo Group Munich.
  4. A. Mitchell Polinsky & Steven Shavell, 1999. "Corruption and Optimal Law Enforcement," NBER Working Papers 6945, National Bureau of Economic Research, Inc.
  5. Benno Torgler, 2003. "Tax Morale in Latin America," Working papers 2003/03, Faculty of Business and Economics - University of Basel.
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