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Moral fiscal en el Cono Sur


  • 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)


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.

Suggested Citation

  • Karina Azar & Mariana Gerstenblüth & Máximo Rossi, 2008. "Moral fiscal en el Cono Sur," Documentos de Trabajo (working papers) 0208, Department of Economics - dECON.
  • Handle: RePEc:ude:wpaper:0208

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    1. Silvia Laens & María Inés Terra, 1999. "Effects of the Completition of MERCOSUR on the Uruguayan Labor Market. A simulation exercies using a CGE model," Documentos de Trabajo (working papers) 2199, Department of Economics - dECON.
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    More about this item


    tax morale; Cono Sur;

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects

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