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9780271035628 Add to Cart Academic Inspection Copy

Tax Evasion and the Rule of Law in Latin America:

The Political Culture of Cheating and Compliance in Argentina and Chile
  • ISBN-13: 9780271035628
  • Publisher: PENN STATE UNIVERSITY PRESS
    Imprint: PENN STATE UNIVERSITY PRESS
  • By Marcelo Bergman
  • Price: AUD $158.00
  • Stock: 0 in stock
  • Availability: This book is temporarily out of stock, order will be despatched as soon as fresh stock is received.
  • Local release date: 14/01/2010
  • Format: Hardback 280 pages Weight: 0g
  • Categories: linguistics [CF]
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Compares the tax systems in Argentina and Chile. Examines differences in law abidance between the two countries and the effectiveness of legal enforcement.


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



“Bergman’s comparative research design is exemplary, and his book may be read with profit even by comparativists who do not study taxation or Latin America. It would be a good teaching text for a graduate seminar on research methods.”

—Isaac William Martin, Perspectives on Politics

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