Arbeitspapier
Ideology and Taxation in Latin America
This paper examines the impact of ideology on tax revenues in Latin America, using a panel of 17 countries from 1990 to 2010. As a first approach, a fixed- effects model is used to identify the impact of ideology on taxation; left-leaning governments are associated with increases in total tax revenues and income tax revenues of 2. 1 and 1. 3 percent of GDP, respectively. There is no effect on revenues from VAT or social security taxes. To deal with endogeneity problems, an event study and a difference in difference methodology are used to track the behavior of revenues around the time of the shifts to the left. Tax revenues and income tax revenues increase by 1. 5 and 0. 8 percent of GDP when comparing revenues immediately before and after the shift in ideology. The pattern of tax revenues around ideological shifts suggests that the effects are causal.
- Sprache
-
Englisch
- Erschienen in
-
Series: IDB Working Paper Series ; No. IDB-WP-407
- Klassifikation
-
Wirtschaft
Taxation, Subsidies, and Revenue: General
Capitalist Systems: Political Economy
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Stein, Ernesto H.
Caro, Lorena
- Ereignis
-
Veröffentlichung
- (wer)
-
Inter-American Development Bank (IDB)
- (wo)
-
Washington, DC
- (wann)
-
2013
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Stein, Ernesto H.
- Caro, Lorena
- Inter-American Development Bank (IDB)
Entstanden
- 2013
Ähnliche Objekte (12)
Partisanship, Ideology, and Representation in Latin America
Taxation and economic growth in Latin America
The Media Activism of Latin America's Leftist Governments: Does Ideology Matter?
Taxation, social cohesion and fiscal decentralization in Latin America
The political economy of 'linked' progressive taxation in Africa and Latin America
Taxation, social cohesion, and fiscal decentralization in Latin America
Poverty in Latin America
Taxation and inequality in developing countries: Lessons from the recent experience of Latin America
The 1940s in LatinAmerica
Social mobility in Latin America
Microeconomic Flexibility in Latin America
Corporate governance in Latin America
Partisanship, Ideology, and Representation in Latin America
Taxation and economic growth in Latin America
The Media Activism of Latin America's Leftist Governments: Does Ideology Matter?
Taxation, social cohesion and fiscal decentralization in Latin America
The political economy of 'linked' progressive taxation in Africa and Latin America
Taxation, social cohesion, and fiscal decentralization in Latin America
Poverty in Latin America
Taxation and inequality in developing countries: Lessons from the recent experience of Latin America
The 1940s in LatinAmerica
Social mobility in Latin America
Microeconomic Flexibility in Latin America
Corporate governance in Latin America
Partisanship, Ideology, and Representation in Latin America
Taxation and economic growth in Latin America
The Media Activism of Latin America's Leftist Governments: Does Ideology Matter?
Taxation, social cohesion and fiscal decentralization in Latin America
The political economy of 'linked' progressive taxation in Africa and Latin America
Taxation, social cohesion, and fiscal decentralization in Latin America
Poverty in Latin America
Taxation and inequality in developing countries: Lessons from the recent experience of Latin America
The 1940s in LatinAmerica
Social mobility in Latin America
Microeconomic Flexibility in Latin America