Tax evasion and the rule of law in Latin America
Subtitle: the political culture of cheating and compliance in Argentina and Chile
By: Marcelo Bergman.
Publisher: Pennsylvania State University Press
Published: 2009
Place of publication: University Park, Pa
Language: eng
ISBN-13: 9780271035628
Subjects: Tax evasion -- Argentina; Tax evasion -- Chile; Taxpayer compliance -- Argentina; Taxpayer compliance -- Chile; Tax administration and procedure -- Argentina; Tax administration and procedure -- Chile; Taxation -- Law and legislation -- Argentina; Taxation -- Law and legislation -- Chile
Description: "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.
Notes: Includes bibliographical references and index.
Table of contents: title: Compliance and enforcement; title: Measuring tax compliance in Chile and Argentina; title: Taxpayers' perceptions of government enforcement; title: General deterrence : impunity and sanctions in taxation; title: Specific deterrence and its effects on individual compliance; title: The role of trust, reciprocity, and solidarity in tax compliance; title: Social mechanisms in tax evasion and tax compliance.