Determinants and Differences in Tax Morale in Central America: An Analysis Based on the 2005 Latinobarómetro

 

Gorde:
Xehetasun bibliografikoak
Egilea: Gutiérrez Li, Alejandro
Formatua: artículo original
Egoera:Versión publicada
Argitaratze data:2011
Deskribapena: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.
Herria:Portal de Revistas UCR
Erakundea:Universidad de Costa Rica
Repositorio:Portal de Revistas UCR
Hizkuntza:Español
OAI Identifier:oai:portal.revistas.ucr.ac.cr:article/7246
Sarrera elektronikoa:https://revistas.ucr.ac.cr/index.php/reconomicas/article/view/7246
Gako-hitza:Moral fiscal
Probit ordenado
Mínimos cuadrados ordinarios
H30
Tax morale
Ordered probit
Ordinary least squares