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Tax evasion and the rule of law in Latin America : the political culture of cheating and compliance in Argentina and Chile / Marcelo Bergman.
- Format:
- Book
- Author/Creator:
- Bergman, Marcelo, author.
- Language:
- English
- Subjects (All):
- Tax evasion--Argentina.
- Tax evasion.
- Tax administration and procedure--Argentina.
- Tax administration and procedure.
- Tax evasion--Chile.
- Taxation--Law and legislation--Chile.
- Taxation.
- Taxation--Law and legislation--Argentina.
- Taxpayer compliance--Chile.
- Taxpayer compliance.
- Taxpayer compliance--Argentina.
- Tax administration and procedure--Chile.
- Physical Description:
- 1 online resource (xiv, 264 p. ) ill. ;
- Edition:
- 1st ed.
- Place of Publication:
- University Park, Pennsylvania : Pennsylvania State University Press, [2009]
- Language Note:
- English
- 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.
- Contents:
- 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.
- Notes:
- Bibliographic Level Mode of Issuance: Monograph
- Includes bibliographical references (p. [247]-259) and index.
- Description based on print version record.
- ISBN:
- 9780271073644
- 0271073640
- 9780271058818
- 0271058811
- OCLC:
- 785943153
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