Structural determinants of tax revenue in Latin America and the Caribbean, 1990-2009

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cepal.bibLevelDocumento Completo
cepal.callNumberLC/MEX/L.1087
cepal.docTypeDocumentos de proyectos e investigación
cepal.idSade49195
cepal.physicalDescriptiongráficos, tablas
cepal.regionalOfficeMéxico
cepal.topicEngPUBLIC INCOME AND EXPENDITURE
cepal.topicEngMETHODS AND INTERNATIONAL CLASSIFICATIONS
cepal.topicSpaINGRESOS Y GASTOS PÚBLICOS
cepal.topicSpaMÉTODOS Y CLASIFICACIONES INTERNACIONALES
cepal.workareaEngSTATISTICS
cepal.workareaSpaESTADÍSTICAS
dc.contributor.authorDioda, Luca
dc.contributor.entityNU. CEPAL. Subsede de México
dc.coverage.spatialEngLATIN AMERICA AND THE CARIBBEAN
dc.coverage.spatialSpaAMERICA LATINA Y EL CARIBE
dc.date.accessioned2014-01-02T23:05:11Z
dc.date.available2014-01-02T23:05:11Z
dc.date.issued2012-12-04
dc.descriptionIncludes Bibliography
dc.description.abstractIn 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.
dc.formatTexto
dc.format.extent44 páginas.
dc.format.mimetypeapplication/pdf
dc.identifier.unSymbolLC/MEX/L.1087
dc.identifier.urihttps://hdl.handle.net/11362/26103
dc.language.isoeng
dc.physicalDescription44 p. : gráfs., tabls.
dc.publisherCEPAL
dc.publisher.placeMéxico, D.F.
dc.rights.coarDisponible
dc.subject.unbisEngTAX REVENUES
dc.subject.unbisEngECONOMETRIC MODELS
dc.subject.unbisEngTAXATION
dc.subject.unbisEngDEVELOPING COUNTRIES
dc.subject.unbisEngSTATISTICAL CLASSIFICATIONS
dc.subject.unbisSpaINGRESOS FISCALES
dc.subject.unbisSpaMODELOS ECONOMETRICOS
dc.subject.unbisSpaTRIBUTACION
dc.subject.unbisSpaPAISES EN DESARROLLO
dc.subject.unbisSpaCLASIFICACIONES ESTADISTICAS
dc.titleStructural determinants of tax revenue in Latin America and the Caribbean, 1990-2009
dc.type.coarlibro
dspace.entity.typePublication
relation.isAuthorOfPublicationf4968a03-e461-45d4-91d2-1a437cab424a
relation.isAuthorOfPublication.latestForDiscoveryf4968a03-e461-45d4-91d2-1a437cab424a
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Sede Subregional de la CEPAL en México (Estudios e Investigaciones)