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[null,"1.","Record Nr.",null,"UNINA9910828470103321"]
[null,null,"Autore",null,"Bergman Marcelo"]
[null,null,"Titolo",null,"Tax evasion and the rule of law in Latin America : the political culture of cheating and compliance in Argentina and Chile / / Marcelo Bergman"]
[null,null,"Pubbl/distr/stampa",null,"University Park, Pennsylvania : , : Pennsylvania State University Press, , [2009]"]
[{"$nulls":4},"©2009"]
[null,null,"ISBN",null,"0-271-07364-0"]
[{"$nulls":4},"0-271-05881-1"]
[null,null,"Descrizione fisica",null,"1 online resource (xiv, 264 p. ) : ill. ;"]
[null,null,"Disciplina",null,"345.82/02338"]
[null,null,"Soggetti",null,"Tax evasion - Argentina"]
[{"$nulls":4},"Tax administration and procedure - Argentina"]
[{"$nulls":4},"Tax evasion - Chile"]
[{"$nulls":4},"Taxation - Law and legislation - Chile"]
[{"$nulls":4},"Taxation - Law and legislation - Argentina"]
[{"$nulls":4},"Taxpayer compliance - Chile"]
[{"$nulls":4},"Taxpayer compliance - Argentina"]
[{"$nulls":4},"Tax administration and procedure - Chile"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Bibliographic Level Mode of Issuance: Monograph"]
[null,null,null,"Nota di bibliografia","Includes bibliographical references (p. [247]-259) and index."]
[null,null,"Nota di contenuto",null,"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."]
[null,null,null,"Sommario/riassunto","\"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."]