Tax Evasion and the Rule of Law in Latin America : : The Political Culture of Cheating and Compliance in Argentina and Chile / / Marcelo Bergman.
Few tasks are as crucial for the future of democracy in Latin America-and, indeed, in other underdeveloped areas of the world-as strengthening the rule of law and reforming the system of taxation.In this book, Marcelo Bergman shows how success in getting citizens to pay their taxes is related intima...
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Superior document: | Title is part of eBook package: De Gruyter Penn State University Press Complete eBook-Package Pre-2014 |
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Place / Publishing House: | University Park, PA : : Penn State University Press, , [2021] ©2009 |
Year of Publication: | 2021 |
Language: | English |
Online Access: | |
Physical Description: | 1 online resource (280 p.) |
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Table of Contents:
- Frontmatter
- CONTENTS
- FIGURES AND TABLES
- PREFACE AND ACKNOWLEDGMENTS
- Introduction
- 1 Compliance and enforcement
- 2 Measuring tax compliance in Chile and Argentina
- 3 Taxpayers' perceptions of government enforcement
- 4 General deterrence: impunity and sanctions in taxation
- 5 Specific deterrence and its effects on individual compliance
- 6 The role of trust, reciprocity, and solidarity in tax compliance
- 7 Social mechanisms in tax evasion and tax compliance
- Conclusion: tax compliance and the law
- Appendix a: on the data
- Appendix b: a game theory approach to the logic of tax compliance
- Appendix c: a simulative game: the effects of enforcement
- Appendix d: the state, the law, and the rule of law
- REFERENCES
- INDEX