Abstract and Keywords
This article addresses the relationship between taxation and democratic consolidation in Latin America and the Caribbean. It shows that building better institutions, especially by reducing corruption, pays in terms of tax morale, and probably gives more leeway to raise general taxation. In addition, perspectives on upward mobility are generally not an impediment to taxation in the region. Latin Americans who see themselves or their children rising on the social ladder do not justify cheating on taxes (sometimes the opposite, in fact); neither do they consider current taxation too high. Finally, in this process of strengthening the social contract, the middle class may play a key role as the social segment that supports the most fully developed democracy, thanks to its centrist political position.
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