Revista de Economía del Rosario ISSN: 0123-5362
[email protected] Universidad del Rosario Colombia Gerstenblüth, Mariana; Melgar, Natalia; Pagano, Juan Pablo; Rossi, Máximo How do inequality affect tax morale in Latin America and Caribbean? Revista de Economía del Rosario, vol. 15, núm. 2, julio-diciembre, 2012, pp. 123-135 Universidad del Rosario Bogotá, Colombia Available in: http://www.redalyc.org/articulo.oa?id=509555095001 How to cite Complete issue Scientific Information System More information about this article Network of Scientific Journals from Latin America, the Caribbean, Spain and Portugal Journal's homepage in redalyc.org Non-profit academic project, developed under the open access initiative Revista de Econom´ıadel Rosario. Vol. 15. No. 2. Julio - Dic 2012. 123 - 135 How do inequality affect tax morale in Latin America and Caribbean? Recibido: Junio, 2011 – Aceptado: Septiembre, 2012 Mariana Gerstenbluth¨ ∗ Departamento de Econom´ıa, Universidad de la Republica.´ Natalia Melgary Departamento de Econom´ıa, Universidad de la Republica.´ Juan Pablo Paganoz Departamento de Econom´ıa, Universidad de la Republica.´ Maximo´ Rossix Departamento de Econom´ıa, Universidad de la Republica.´ Abstract Latin America is well known as an inequitable region. As it is recognized, inequality and cor- ruption 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.