La equidad del sistema tributario y su relación con la moral tributaria. Un estudio para América Latina

Abstract

This paper studies the association between tax morale and tax equity taking into account its horizontal and vertical dimensions. Although recent researches have considered the same subject, they exhibit several limitations such as the lack of objective measures of tax inequity and a coverage that favors developed countries. Meanwhile, this work presents interesting results by taking the survey conducted by Latinobarómetro (2011) in 18 countries of Latin America and adding the Atkinson-Plotnick and Kakwani indexes for the Personal Income Tax (pit). For instance, we find that not only the low progressivity in the pit and its horizontal inequity are associated with a lower tax morale, but also do they show the highest effects in comparison with other control variables.