The aim of this paper is to provide information on the relationship between perspective taking (PT), empathic concern (EC) and altruistic pro-social behavior. Through a series of experimental tests, information was obtained on the altruistic willingness to offer help in conditions of taking and not taking perspective. This study also sought to explore the relationship between PT and heart rate variability as a psychophysiological index of cognitive processes related to interpersonal activity. Finally, it was also explored whether ethnical membership constitutes a moderator of the relationship between Perspective Taking and empathic pro-social behavior. The results confirmed both the predictive capacity of PT and EC of pro-social behavior and showed a strong relationship of PT, with vagally mediated heart rate variability. The ethnic variable did not show any relationship with self-report measures of PT, EC, and pro-social behavior, but it was strongly related to the willingness to share or retain economic resources in the Dictator game.

Key Words: Perspective taking, empathic concern, prosocial behavior, heart rate variability, Aymara ethnic group.