Ideology and Taxation in Latin America

• Published in: IDEAS Working Paper Series from RePEc
• Main Authors: Stein, Ernesto H, Caro, Lorena
• Format: Paper
• Language: English
• Published: St. Louis Federal Reserve Bank of St. Louis 01.01.2013
• Subjects: Economic development; Ideology; Income taxes; Social security taxes; Tax revenues; Taxation

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 revenu...