Compliance and enforcement -- Measuring tax compliance in Chile and Argentina -- Taxpayers' perceptions of government enforcement -- General deterrence : impunity and sanctions in taxation -- Specific deterrence and its effects on individual compliance -- The role of trust, reciprocity, and solidarity in tax compliance -- Social mechanisms in tax evasion and tax compliance
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
Includes bibliographical references (pages 247-259) and index
