Tax evasion and the rule of law in Latin America : the political culture of cheating and compliance in Argentina and Chile / Marcelo Bergman.
2009
KH917 .B47 2009 (Map It)
Available at Cellar
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Details
Author
Title
Tax evasion and the rule of law in Latin America : the political culture of cheating and compliance in Argentina and Chile / Marcelo Bergman.
Published
University Park, Pa. : Pennsylvania State University Press, [2009]
Copyright
©2009
Call Number
KH917 .B47 2009
Former Call Number
Comp 975 B453 2009
ISBN
9780271035628 (hbk. : alk. paper)
0271035625 (hbk. : alk. paper)
0271035625 (hbk. : alk. paper)
Description
xiv, 264 pages : illustrations ; 24 cm
System Control No.
(OCoLC)315240018
Summary
"Compares the tax systems in Argentina and Chile. Examines differences in law abidance between the two countries and the effectiveness of legal enforcement"--Provided by publisher.
Bibliography, etc. Note
Includes bibliographical references (pages [247]-259) and index.
Record Appears in
Portion of Title
Political culture of cheating and compliance in Argentina and Chile
Gift
Purchased from the income of the Szladits Fund
Gift
The Arthur W. Diamond Law Library
Purchased from the income of the Szladits Fund
Table of Contents
List of Figures and Tables
Introduction
1
1
Compliance and Enforcement
26
2
Measuring Tax Compliance in Chile and Argentina
50
3
Taxpayers' Perceptions of Government Enforcement
75
4
General Deterrence: Impunity and Sanctions in Taxation
102
5
Specific Deterrence and Its Effects on Individual Compliance
127
6
The Role of Trust, Reciprocity, and Solidarity in Tax Compliance
154
7
Social Mechanisms in Tax Evasion and Tax Compliance
182
Conclusion: Tax Compliance and the Law
202
Appendix A
On the Data
211
Appendix B
A Game Theory Approach to the Logic of Tax Compliance
219
Appendix C
A Simulative Game: The Effects of Enforcement
228
Appendix D
The State, the Law, and the Rule of Law
238
References
247
Index
261