xiv, 264 pages : illustrations ; 24 cm
9780271035628 cloth alkaline paper 0271035625 cloth alkaline paper
"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.
Bibliography, etc. Note
Includes bibliographical references (pages -259) and index.
Formatted Contents Note
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.
KH917 .B47 2009
University Park, Pa. : Pennsylvania State University Press,