How do inequality affect tax morale in Latin America and Caribbean?

Latin America is well known as an inequitable region. As it is recognized, inequality and corruption perception weaken the way that political institutions works and the democratic system. Focusing on Latin American and Caribbean countries, this paper analyzes what are the elements shaping tax morale. In particular, how the context influences ethical grounds decisions such as the predisposition to pay taxes is analyzed, using the survey carried out in 2005 by Latinobarometro. The objective is to analyze how country performance determines tax morale. To do so, four probitmodels are estimated using Gini index, Transparency International Corruption Perception Index and Gross Domestic Product per capita (GDPpc) as explanatory variables. As expected we found that some socio-demographic variables play a relevant role. Interestingly, we also found that, in this attitude, LAC countries do not register a gender bias. However, those are not our main contributions to the literature on the field. The most important results are linked to: 1) the levelmatters, GDPpc increases the probability of people having tax morale, 2) moreover, income distributionalso influence on tax morale but in opposite direction and 3) corruption perception also reduces tax morale. Those results show that the quality of institutions matters and therefore, the way that democracy works play a relevant role.

La cultura clásica y el latin en en la LOGSE : pasado y presente. Propuesta de trabajo sobre la optativa de cultura clásica en 4õ de ESO.

Resumen tomado de la propia revista

Higher education in Latin America and the Caribbean : strategy paper.

Versión del texto en formato PDF (con fecha de diciembre de 1997) disponible en el sitio web: htt://www.iabd.org, en el apartado de

From the assimilation to the acceptance of the other? : educational policy for indigenous peoples in Latin America and the 'intercultural bilingual education' policy in Chile. '¿De la asimilación a la aceptación del otro? : política educativa para pueblos indígenas en América Latina y la política de 'educación intercultural bilingüe' en Chile'.

Monográfico con el título: 'Desde la diversidad hacia la desigualdad: ¿destino inexorable de la globalización?'. Resumen basado en el de la publicación

Rhetoric, best wishes and reality : education in Latin America : the challenge of equity and quality. 'Retórica, buenos deseos y realidad : educación en Latinoamérica : el desafío de la equidad y la calidad'.

Resumen basado en el de la publicación

New modes of governance of latin american higher education : Chile, Argentina and M??xico

Resumen tomado de la publicaci??n

A word study unit on Latin and Greek prefixes, roots and derivations

This paper contains an outline of study for hearing impaired children to learn language through the study of Latin and Greek roots, derivatives and prefixes.

Latin American critical (‘Social’) epidemiology: new settings for an old dream

The present paper offers a fresh perspective from the South about the relevance of progressive Latin American public health (termed ‘collective health’) by highlighting a number of its hard scientific contributions which, unfortunately, remain almost unknown to mainstream medical and public health researchers outside Latin America. An armed form of structural greed has now placed the world on the brink of destruction. At the same time, however, fresh winds blow in the continent. This paper is an invitation to confront the menacing forces producing our unhealthy societies and an opportunity to form fraternal partnerships on the intercultural road to a better world, where only an epidemiology of dignity and happiness will make sense.