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

DOWNLOAD 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
Language: en
Pages: 112
Authors: Tom Bingham
Categories: Tax evasion
Type: BOOK - Published: 1980 - Publisher:

DOWNLOAD EBOOK

Tax Evasion and the Law
Language: en
Pages: 278
Authors: Sam Bourton
Categories: Law
Type: BOOK - Published: 2024-06-18 - Publisher: Taylor & Francis

DOWNLOAD EBOOK

This book provides a critical and contemporary evaluation of the laws and enforcement policies pertaining to tax evasion in the United Kingdom (UK) and United S
Tax Fraud and Evasion
Language: en
Pages: 928
Authors: Harry Graham Balter
Categories: Tax evasion
Type: BOOK - Published: 1983 - Publisher:

DOWNLOAD EBOOK

Value Added Tax Fraud
Language: en
Pages: 306
Authors: Marius-Cristian Frunza
Categories: Law
Type: BOOK - Published: 2018-12-07 - Publisher: Routledge

DOWNLOAD EBOOK

Serving as an introduction to one of the "hottest" topics in financial crime, the Value Added Tax (VAT) fraud, this new and original book aims to analyze and de