Structural determinants of tax revenue in Latin America and the Caribbean, 1990-2009
Includes Bibliography
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| Lenguaje: | English |
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CEPAL
2014
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| Acceso en línea: | http://hdl.handle.net/11362/26103 |
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oai-11362-261032019-05-10T13:25:59Z Structural determinants of tax revenue in Latin America and the Caribbean, 1990-2009 Dioda, Luca NU. CEPAL. Subsede de México INGRESOS FISCALES MODELOS ECONOMETRICOS TRIBUTACION PAISES EN DESARROLLO CLASIFICACIONES ESTADISTICAS TAX REVENUES ECONOMETRIC MODELS TAXATION DEVELOPING COUNTRIES STATISTICAL CLASSIFICATIONS Includes Bibliography In recent years many studies have been conducted worldwide in order to investigate the structural or long-term determinants of tax revenue (see inter alia Gupta, 2007; Mahdavi, 2007; Profeta and Scabrosetti, 2010). The aim of this study is to extend the empirical literature on this issue by applying standard models to the case of Latin America and the Caribbean. Through panel econometric methodologies, the paper assesses the statistical significance of a number of potential determinants of tax revenue as a share of GDP, using data from 32 Latin American countries over the period 1990-2009. The empirical analysis pays particular attention to examine the relevance of political and historical variables to understand regional differences in tax revenue. The results indicate that, among the variables that exert a statistically significant influence on tax revenue are the following ones: civil liberties, female labor force participation, the age composition of the population, the degree of political stability, the level of education, the population density as well as the size of the shadow economy. 2014-01-02T23:05:11Z 2014-01-02T23:05:11Z 2012-12-04 Texto Documento Completo http://hdl.handle.net/11362/26103 LC/MEX/L.1087 en application/pdf AMERICA LATINA Y EL CARIBE LATIN AMERICA AND THE CARIBBEAN CEPAL |
| institution |
Cepal |
| collection |
Cepal |
| language |
English |
| topic |
INGRESOS FISCALES MODELOS ECONOMETRICOS TRIBUTACION PAISES EN DESARROLLO CLASIFICACIONES ESTADISTICAS TAX REVENUES ECONOMETRIC MODELS TAXATION DEVELOPING COUNTRIES STATISTICAL CLASSIFICATIONS |
| spellingShingle |
INGRESOS FISCALES MODELOS ECONOMETRICOS TRIBUTACION PAISES EN DESARROLLO CLASIFICACIONES ESTADISTICAS TAX REVENUES ECONOMETRIC MODELS TAXATION DEVELOPING COUNTRIES STATISTICAL CLASSIFICATIONS Dioda, Luca Structural determinants of tax revenue in Latin America and the Caribbean, 1990-2009 |
| description |
Includes Bibliography |
| author2 |
NU. CEPAL. Subsede de México |
| author_facet |
NU. CEPAL. Subsede de México Dioda, Luca |
| format |
Texto |
| author |
Dioda, Luca |
| author_sort |
Dioda, Luca |
| title |
Structural determinants of tax revenue in Latin America and the Caribbean, 1990-2009 |
| title_short |
Structural determinants of tax revenue in Latin America and the Caribbean, 1990-2009 |
| title_full |
Structural determinants of tax revenue in Latin America and the Caribbean, 1990-2009 |
| title_fullStr |
Structural determinants of tax revenue in Latin America and the Caribbean, 1990-2009 |
| title_full_unstemmed |
Structural determinants of tax revenue in Latin America and the Caribbean, 1990-2009 |
| title_sort |
structural determinants of tax revenue in latin america and the caribbean, 1990-2009 |
| publisher |
CEPAL |
| publishDate |
2014 |
| url |
http://hdl.handle.net/11362/26103 |
| work_keys_str_mv |
AT diodaluca structuraldeterminantsoftaxrevenueinlatinamericaandthecaribbean19902009 |
| _version_ |
1718441059551281152 |