Moral fiscal en el Cono Sur
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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- Cummings, Ronald G. & Martinez-Vazquez, Jorge & McKee, Michael & Torgler, Benno, 2006.
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Berkeley Olin Program in Law & Economics, Working Paper Series
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2003/03, Faculty of Business and Economics - University of Basel.
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IEW - Working Papers
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