CRIME AND CITIZEN SECURITY IN LATIN AMERICA: The Challenges for New Scholarship
In: Latin American research review: LARR ; the journal of the Latin American Studies Association (LASA), Band 41, Heft 2, S. 213-227
ISSN: 0023-8791
3 Ergebnisse
Sortierung:
In: Latin American research review: LARR ; the journal of the Latin American Studies Association (LASA), Band 41, Heft 2, S. 213-227
ISSN: 0023-8791
In: Journal of Latin American studies, Band 35, Heft 3, S. 593-624
ISSN: 1469-767X
This article compares the effects of tax reform on tax compliance in Argentina and Chile. After constructing three different comparative indexes of tax compliance, it proposes a comprehensive approach, which includes political, economic and sociological explanations to address the different behaviour of taxpayers in each country. It concludes that Chile was able to enhance better tax compliance because it has implemented a permanent, stable and rational policy that allowed for the development of an effective tax administration – a process never fully accomplished in Argentina. Tax reforms may enhance better compliance only after they reverse the entrenched evasion strategies of the taxpayers.
In: Journal of Latin American studies, Band 35, Heft 3, S. 593-624
ISSN: 0022-216X
World Affairs Online