Social and Behavioral Sciences Commons^™

Threats In Latin American And Caribbean Countries: How Do Inequality And The Asymmetries Of Rules Affect Tax Morale?, Maximo Rossi, Juan Pablo Pagano, Natalia Melgar, Mariana Gerstenblüth

Maximo Rossi

Latin America is well known as the most 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, we analyze what are the elements that shape tax morale. In particular, we analyze how the context influences on ethic decisions such as the predisposition to pay taxes. Our data source is the survey carried out in 2005 by Latinobarometro. In particular, our objective is to analyze how country performance is determining tax morale. To do so, we estimated four probit models including Gini …