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Record Nr. |
UNINA9910789914003321 |
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Autore |
Bergman Marcelo |
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Titolo |
Tax evasion and the rule of law in Latin America : the political culture of cheating and compliance in Argentina and Chile / / Marcelo Bergman |
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Pubbl/distr/stampa |
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University Park, Pennsylvania : , : Pennsylvania State University Press, , [2009] |
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©2009 |
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ISBN |
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0-271-07364-0 |
0-271-05881-1 |
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Descrizione fisica |
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1 online resource (xiv, 264 p. ) : ill. ; |
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Disciplina |
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Soggetti |
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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 |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Bibliographic Level Mode of Issuance: Monograph |
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Nota di bibliografia |
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Includes bibliographical references (p. [247]-259) and index. |
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Nota di contenuto |
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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. |
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Sommario/riassunto |
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"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. |
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