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

by Marcelo Bergman

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Product Details

ISBN-13: 9780271035635
Publisher: Penn State University Press
Publication date: 01/19/2011
Pages: 280
Product dimensions: 5.90(w) x 8.90(h) x 0.80(d)

About the Author

Marcelo Bergman is Associate Professor in the Department of Legal Studies at CIDE in Mexico City and the director of PESED (Program for the Study of Security and the Rule of Law). He has served as a consultant to tax administrations in Argentina, Chile, and Mexico.

Table of Contents

Contents

List of 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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