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Book Cover
E-book
Author Bergman, Marcelo

Title Tax Evasion and the Rule of Law in Latin America The Political Culture of Cheating and Compliance in Argentina and Chile
Published University Park : Penn State University Press, 2015

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Description 1 online resource (218 p.)
Contents Intro -- Title Page -- Copyright -- 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 -- Notes -- References -- Index -- Back Cover
Notes Description based upon print version of record
Subject Tax evasion -- Argentina
Tax administration and procedure -- Argentina
Tax evasion -- Chile
Taxation -- Law and legislation -- Chile
Taxation -- Law and legislation -- Argentina
Taxpayer compliance -- Chile
Taxpayer compliance -- Argentina
Tax administration and procedure -- Chile
Tax administration and procedure
Tax evasion
Taxation -- Law and legislation
Taxpayer compliance
Argentina
Chile
Form Electronic book
ISBN 9780271073644
0271073640