Tax Evasion and the Rule of Law in Latin America

Tax Evasion and the Rule of Law in Latin America
Author :
Publisher : Penn State Press
Total Pages : 280
Release :
ISBN-10 : 9780271058818
ISBN-13 : 0271058811
Rating : 4/5 (811 Downloads)

Book Synopsis Tax Evasion and the Rule of Law in Latin America by : Marcelo Bergman

Download or read book Tax Evasion and the Rule of Law in Latin America written by Marcelo Bergman and published by Penn State Press. This book was released on 2015-08-26 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 intimately to the social norms that undergird the rule of law. The threat of legal sanctions is itself insufficient to motivate compliance, he argues. That kind of deterrence works best when citizens already have other reasons to want to comply, based on their beliefs about what is fair and about how their fellow citizens are behaving. The problem of "free riding," which arises when cheaters can count on enough suckers to pay their taxes so they can avoid doing so and still benefit from the government’s supply of public goods, cannot be reversed just by stringent law, because the success of governmental enforcement ultimately depends on the social equilibrium that predominates in each country. Culture and state effectiveness are inherently linked. Using a wealth of new data drawn from his own multidimensional research involving game theory, statistical models, surveys, and simulations, Bergman compares Argentina and Chile to show how, in two societies that otherwise share much in common, the differing traditions of rule of law explain why so many citizens evade paying taxes in Argentina—and why, in Chile, most citizens comply with the law. In the concluding chapter, he draws implications for public policy from the empirical findings and generalizes his argument to other societies in Africa, Asia, and Eastern Europe.


Tax Evasion and the Rule of Law in Latin America Related Books

Tax Evasion and the Rule of Law in Latin America
Language: en
Pages: 280
Authors: Marcelo Bergman
Categories: Political Science
Type: BOOK - Published: 2015-08-26 - Publisher: Penn State Press

GET EBOOK

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 l
Tax Evasion and the Rule of Law in Latin America
Language: en
Pages: 264
Authors: Marcelo Bergman
Categories: Tax administration and procedure
Type: BOOK - Published: 2009 - Publisher:

GET EBOOK

"Compares the tax systems in Argentina and Chile. Examines differences in law abidance between the two countries and the effectiveness of legal enforcement"--Pr
The Political Economy of Taxation in Latin America
Language: en
Pages: 285
Authors: Gustavo Flores-Macias
Categories: Business & Economics
Type: BOOK - Published: 2019-06-27 - Publisher: Cambridge University Press

GET EBOOK

Offers a comprehensive, region-wide analysis of the politics of taxation in Latin America to make reforms politically palatable and sustainable.
The State of State Reforms in Latin America
Language: en
Pages: 474
Authors: Eduardo Lora
Categories: Political Science
Type: BOOK - Published: 2006-10-23 - Publisher: World Bank Publications

GET EBOOK

Latin America suffered a profound state crisis in the 1980s, which prompted not only the wave of macroeconomic and deregulation reforms known as the Washington
Polyarchies and the (un)rule of Law in Latin America
Language: en
Pages: 40
Authors: Guillermo A. O'Donnell
Categories: Democracy
Type: BOOK - Published: 1998 - Publisher:

GET EBOOK