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How do inequality affect tax morale in Latin America and Caribbean?

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dc.creatorGerstenbluth, Mariana
dc.creatorMelgar, Natalia
dc.creatorPagano, Juan Pablo
dc.creatorRossi, Máximo
dc.date.accessioned2018-03-07T13:43:37Z
dc.date.available2018-03-07T13:43:37Z
dc.date.created2013-12-10
dc.date.issued2013
dc.description.abstractLatin America is well known as an inequitable region. As it is recognized, inequality and corruption perception weaken the way that political institutions works and the democratic system. Focusing on Latin American and Caribbean countries, this paper analyzes what are the elements shaping tax morale. In particular, how the context influences ethical grounds decisions such as the predisposition to pay taxes is analyzed, using the survey carried out in 2005 by Latinobarometro. The objective is to analyze how country performance determines tax morale. To do so, four probitmodels are estimated using Gini index, Transparency International Corruption Perception Index and Gross Domestic Product per capita (GDPpc) as explanatory variables. As expected we found that some socio-demographic variables play a relevant role. Interestingly, we also found that, in this attitude, LAC countries do not register a gender bias. However, those are not our main contributions to the literature on the field. The most important results are linked to: 1) the levelmatters, GDPpc increases the probability of people having tax morale, 2) moreover, income distributionalso influence on tax morale but in opposite direction and 3) corruption perception also reduces tax morale. Those results show that the quality of institutions matters and therefore, the way that democracy works play a relevant role.eng
dc.format.mimetypeapplication/pdf
dc.identifierhttps://revistas.urosario.edu.co/index.php/economia/article/view/2819
dc.identifier.urihttp://repository.urosario.edu.co/handle/10336/15583
dc.language.isospa
dc.publisherUniversidad del Rosariospa
dc.relation.urihttps://revistas.urosario.edu.co/index.php/economia/article/view/2819/2310
dc.rightsCopyright (c) 2015 Revista de Economía del Rosariospa
dc.rights.accesRightsinfo:eu-repo/semantics/openAccess
dc.rights.accesoAbierto (Texto completo)spa
dc.rights.urihttp://creativecommons.org/licenses/by-nc/4.0
dc.sourceRevista de Economía del Rosario; Vol. 15, Núm. 2 (2012): julio-diciembre; 123-135spa
dc.source2145-454Xspa
dc.source0123-5362spa
dc.source.instnameinstname:Universidad del Rosario
dc.source.reponamereponame:Repositorio Institucional EdocUR
dc.subjectTax moralespa
dc.subjectinequalityspa
dc.subjectdemocracyspa
dc.subjectmacroeconomic performancespa
dc.titleHow do inequality affect tax morale in Latin America and Caribbean?spa
dc.typearticleeng
dc.type.hasVersioninfo:eu-repo/semantics/publishedVersion
dc.type.spaArtículospa
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