Open Daily: 10am - 10pm | Alley door pickup 10am - 7pm 3038 Hennepin Ave Minneapolis, MN
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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
Tax Evasion and the Rule of Law in Latin America: The Political Culture of Cheating and Compliance in Argentina and Chile

Tax Evasion and the Rule of Law in Latin America: The Political Culture of Cheating and Compliance in Argentina and Chile

Bergman, Marcelo

Paperback

LinguisticsGeneral Political Science

ISBN10: 0271035633
ISBN13: 9780271035635
Publisher: Penn St Univ Pr
Published: Dec 14 2009
Pages: 280
Weight: 0.90
Height: 0.80 Width: 5.90 Depth: 8.90
Language: English

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.

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