Tax Evasion and the Rule of Law in Latin America : : The Political Culture of Cheating and Compliance in Argentina and Chile /

Tax Evasion and the Rule of Law in Latin America : : The Political Culture of Cheating and Compliance in Argentina and Chile / / Marcelo Bergman.

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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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Bibliographic Details
Superior document:Title is part of eBook package: De Gruyter Penn State University Press Complete eBook-Package Pre-2014
VerfasserIn:
Bergman, Marcelo,
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

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