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Moral fiscal en el Cono Sur

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  • Karina Azar
  • Mariana Gerstenblüth

    (Departamento de Economía, Facultad de Ciencias Sociales, Universidad de la República)

  • Máximo Rossi

    (Departamento de Economía, Facultad de Ciencias Sociales, Universidad de la República)

Abstract

In this paper we analyze the individual motivation to pay taxes from a novel perspective: the degree of tax morale. We use the Latinobarometro data set of 2005 for countries belonging to the Cono Sur area in Latin America. We estimate, through OLS and ordered probit regressions, the relationship between the degree of tax morale and two different groups of variables, one which includes individual characteristics, and the other individuals´ perception of their society. Our findings indicate that there is a significant correlation between tax morale and individuals with higher education, less economic hardships, proud of their nationality, satisfied with the democratic system and who believe in the President and national institutions. Furthermore, higher degrees of tax morale are associated with married people or those living together. A higher age has a positive effect on tax morale, as well. Finally, we observe a significantly higher tax morale in Chilean taxpayers than the rest.

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File URL: http://decon.edu.uy/publica/2008/0208.pdf
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Bibliographic Info

Paper provided by Department of Economics - dECON in its series Documentos de Trabajo (working papers) with number 0208.

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Length: 30 pages
Date of creation: Feb 2008
Date of revision:
Handle: RePEc:ude:wpaper:0208

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Keywords: tax morale; Cono Sur;

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  1. Lars P. Feld & Bruno S. Frey, 2000. "Trust Breeds Trust: How Taxpayers are Treated," CESifo Working Paper Series 322, CESifo Group Munich.
  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. Benno Torgler, 2005. "Tax morale in Latin America," Public Choice, Springer, vol. 122(1), pages 133-157, January.
  4. A. Mitchell Polinsky & Steven Shavell, 1999. "Corruption and Optimal Law Enforcement," NBER Working Papers 6945, National Bureau of Economic Research, Inc.
  5. 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.
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