<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0185-1667</journal-id>
<journal-title><![CDATA[Investigación económica]]></journal-title>
<abbrev-journal-title><![CDATA[Inv. Econ]]></abbrev-journal-title>
<issn>0185-1667</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Economía]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0185-16672017000100125</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[La equidad del sistema tributario y su relación con la moral tributaria. Un estudio para América Latina]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Castañeda Rodríguez]]></surname>
<given-names><![CDATA[Víctor Mauricio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Jorge Tadeo Lozano  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>03</month>
<year>2017</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>03</month>
<year>2017</year>
</pub-date>
<volume>76</volume>
<numero>299</numero>
<fpage>125</fpage>
<lpage>152</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0185-16672017000100125&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0185-16672017000100125&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0185-16672017000100125&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: Esta investigación estudia la asociación entre la moral fiscal y el grado de equidad tributaria tomando sus dos dimensiones, la horizontal y la vertical, para el Impuesto sobre la Renta Personal. Aunque recientemente han surgido investigaciones que estudian el mismo tema, algunas de sus limitaciones consisten en que no adoptan medidas objetivas de la inequidad tributaria; además, su cobertura privilegia a los países desarrollados, pese a que otras regiones como América Latina adolecen de altos grados de incumplimiento fiscal. Por su parte, este trabajo, al tomar la encuesta practicada por Latinobarómetro (2011) en 18 países de la región y emplear los índices de Atkinson-Plotnick y Kakwani, encuentra que no sólo la baja progresividad se asocia con una menor moral tributaria, del mismo modo como ocurre con la inequidad horizontal, sino que los dos factores bajo estudio son los que presentan mayores efectos marginales.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: This paper studies the association between tax morale and tax equity taking into account its horizontal and vertical dimensions. Although recent researches have considered the same subject, they exhibit several limitations such as the lack of objective measures of tax inequity and a coverage that favors developed countries. Meanwhile, this work presents interesting results by taking the survey conducted by Latinobarómetro (2011) in 18 countries of Latin America and adding the Atkinson-Plotnick and Kakwani indexes for the Personal Income Tax (PIT). For instance, we find that not only the low progressivity in the pit and its horizontal inequity are associated with a lower tax morale, but also do they show the highest effects in comparison with other control variables.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[moral tributaria]]></kwd>
<kwd lng="es"><![CDATA[inequidad tributaria]]></kwd>
<kwd lng="es"><![CDATA[América Latina]]></kwd>
<kwd lng="en"><![CDATA[Tax morale]]></kwd>
<kwd lng="en"><![CDATA[tax equity]]></kwd>
<kwd lng="en"><![CDATA[Latin America]]></kwd>
</kwd-group>
</article-meta>
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