Determinants and Differences in Tax Morale in Central America: An Analysis Based on the 2005 Latinobarómetro
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| Auteur: | |
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| Format: | artículo original |
| Statut: | Versión publicada |
| Date de publication: | 2011 |
| Description: | 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. |
| Pays: | Portal de Revistas UCR |
| Institution: | Universidad de Costa Rica |
| Repositorio: | Portal de Revistas UCR |
| Langue: | Español |
| OAI Identifier: | oai:portal.revistas.ucr.ac.cr:article/7246 |
| Accès en ligne: | https://revistas.ucr.ac.cr/index.php/reconomicas/article/view/7246 |
| Mots-clés: | Moral fiscal Probit ordenado Mínimos cuadrados ordinarios H30 Tax morale Ordered probit Ordinary least squares |