Keywords
Ordered probit
Ordinary least squares
How to Cite
Abstract
This paper analyzes the intrinsic motivation of individuals to pay taxes, the tax morale, of citizens of Costa Rica, Nicaragua, El Salvador, Panama, Honduras and Guatemala using socioeconomic and perception variables included in the survey latin american barometer 2005. The estimations include Ordered Multinomial Probit models and robustness is tested through Ordinary Least Squares. The paper concludes that age positively affects tax morale as higher levels of education and been married does. The lack of certain goods primarily for living affect adversely as nationality (compared to Costa Rica) except for Salvadorans. A comparatively lower level of education reduces tax morale.
References
Azar, K. et al. (febrero de 2008), Moral Fiscal en el Cono Sur, Documentos de Trabajo, Departamento de Economía, Universidad de la República, Uruguay.
Bergman, M. y A. Nevarez (2005), Evadir o Pagar Impuestos: Una Aproximación a los Mecanismos Sociales del Cumplimiento, Centro de Investigación y Docencia Económicas, México.
Bird, R.; B. Torgler et al. (2007), “Tax Effort: The Impact of Corruption, Voice and Accountability”, Working Paper, Center for Research in Economics, Management and Arts.
Corporación Latinobarómetro (2005), Cuestionario.
Ginting, E. (1999), Tax Evasion in a Corrupt Economy, Centre of Policy Studies, Monash University.
Greene, W. (1999), Análisis Econométrico, tercera edición, Prentice Hall.
Gujarati, D. (2003), Econometría, México, McGraw-Hill.
Hernández, K. et al. (2007), Determinantes y Diferencias de Salud entre las Regiones de Costa Rica: Un Análisis desde la Encuesta Nacional de Salud 2006, Centro Centroamericano de Población, Universidad de Costa Rica.
Madrigal, Johnny (2007), Estratificación de Hogares y Segmentos por Niveles de Ingreso en el Censo del 2000, Instituto Nacional de Estadística y Censos (INEC), Costa Rica.
Rosen, H. (2007), Hacienda Pública, McGraw-Hill, séptima edición, España.
Samuelson, P. (1954), “The Pure Theory of Public Expenditure”, Review of Economics and Statistics, JSTOR.
Samuelson, P. (1955), “Diagrammatic Exposition of a Theory of Public Expenditure”, Review of Economics and Statistics, JSTOR.
Stiglitz, J. (2000), Economics of the Public Sector, Norton and Company, New York.
Torgler, B. (2004), “Tax Morale, Trust and Corruption: Empirical Evidence from Transition Countries”, Working Paper, Center for Research in Economics, Management and Arts.
Tresch, R. (1981), Public Finance: A Normative Theory, capítulos 1 y 2, United States.
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 Unported License.
Copyright (c) 2011 Alejandro Gutiérrez Li