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

Latin 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...

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Autores Principales: Gerstenbluth, Mariana, Melgar, Natalia, Pagano, Juan Pablo, Rossi, Máximo
Formato: Artículo (Article)
Lenguaje:Español (Spanish)
Publicado: Universidad del Rosario 2013
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Acceso en línea:https://revistas.urosario.edu.co/index.php/economia/article/view/2819
http://repository.urosario.edu.co/handle/10336/15583
id ir-10336-15583
recordtype dspace
spelling ir-10336-155832019-09-19T12:37:54Z How do inequality affect tax morale in Latin America and Caribbean? Gerstenbluth, Mariana Melgar, Natalia Pagano, Juan Pablo Rossi, Máximo Tax morale, corruption, inequality, democracy, macroeconomic performance Latin 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. 2013-12-10 2018-03-07T13:43:37Z info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion https://revistas.urosario.edu.co/index.php/economia/article/view/2819 http://repository.urosario.edu.co/handle/10336/15583 spa Copyright (c) 2015 Revista de Economía del Rosario http://creativecommons.org/licenses/by-nc/4.0 info:eu-repo/semantics/openAccess application/pdf Universidad del Rosario Revista de Economía del Rosario; Vol. 15, Núm. 2 (2012): julio-diciembre; 123-135 2145-454X 0123-5362
institution EdocUR - Universidad del Rosario
collection DSpace
language Español (Spanish)
topic Tax morale, corruption, inequality, democracy, macroeconomic performance
spellingShingle Tax morale, corruption, inequality, democracy, macroeconomic performance
Gerstenbluth, Mariana
Melgar, Natalia
Pagano, Juan Pablo
Rossi, Máximo
How do inequality affect tax morale in Latin America and Caribbean?
description Latin 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.
format Artículo (Article)
author Gerstenbluth, Mariana
Melgar, Natalia
Pagano, Juan Pablo
Rossi, Máximo
author_facet Gerstenbluth, Mariana
Melgar, Natalia
Pagano, Juan Pablo
Rossi, Máximo
author_sort Gerstenbluth, Mariana
title How do inequality affect tax morale in Latin America and Caribbean?
title_short How do inequality affect tax morale in Latin America and Caribbean?
title_full How do inequality affect tax morale in Latin America and Caribbean?
title_fullStr How do inequality affect tax morale in Latin America and Caribbean?
title_full_unstemmed How do inequality affect tax morale in Latin America and Caribbean?
title_sort how do inequality affect tax morale in latin america and caribbean?
publisher Universidad del Rosario
publishDate 2013
url https://revistas.urosario.edu.co/index.php/economia/article/view/2819
http://repository.urosario.edu.co/handle/10336/15583
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score 10,761993