TAX EVASION AND THE RULE OF LAW IN LATIN AMERICA

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Tax Evasion And The Rule Of Law In Latin America

Author : Marcelo Bergman
ISBN : 9780271035635
Genre : Law
File Size : 40.25 MB
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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. Using a wealth of new data drawn from his own multidimensional research involving game theory, statistical models, surveys, and simulations, Bergman compares Argentina and Chile to show how, in two societies that otherwise share much in common, the differing traditions of rule of law explain why so many citizens evade paying taxes in Argentina&—and why, in Chile, most citizens comply with the law. In the concluding chapter, he draws implications for public policy from the empirical findings and generalizes his argument to other societies in Africa, Asia, and Eastern Europe.
Category: Law

Measuring The Informal Economy In Latin America And The Caribbean

Author : Guillermo Javier Vuletin
ISBN : 9781451914177
Genre : Business & Economics
File Size : 71.34 MB
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This paper estimates the size of the informal economy for 32 mainly Latin American and Caribbean countries in the early 2000s. Using a structural equation modeling approach, we find that a stringent tax system and regulatory environment, higher inflation, and dominance of the agriculture sector are key factors in determining the size of the informal economy. The results also confirm that a higher degree of informality reduces labor unionization, the number of contributors to social security schemes, and enrollment rates in education.
Category: Business & Economics

Rule Of Law In Latin America

Author : Pilar Domingo
ISBN : 1900039397
Genre : Law
File Size : 70.24 MB
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This volume analyzes the judicial reform processes funded by international donor organizations in Latin America. As billions of dollars are spent on judicial reform, it is pertinent to ask about the fate of these projects. The authors examine the way in which international organizations rationalize and prioritize their reform proposals and agenda in Latin America; how reform agendas are implemented and followed up (or not); how international donor organizations relate to national governments and civil society, and to each other; and what factors account for the successes and failures of their reform initiatives. The book also addresses the question of the connection between rule of law reform and broader processes of regime consolidation and state building, from both a political and a social perspective.
Category: Law

The Role Of Fiscal Transparency In Sustaining Stability And Growth In Latin America

Author : Taryn Parry
ISBN :
Genre : Economic development
File Size : 90.99 MB
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Latin America has experienced a resurgence in growth in recent years. However, it is also a region that has been prone to crises while growth has not delivered a significant reduction in poverty and inequality. Maintaining a strong and stable macroeconomic performance in Latin America will depend on further cuts in public debt, identification and reduction of fiscal vulnerabilities and improvements in the quality of public spending. Improvements in governance and the business environment will also aid in attracting investment. This paper draws on assessments of fiscal transparency in twelve countries in Latin America to highlight good fiscal management and improvements in fiscal transparency that might enhance the prospect for sound fiscal performance and a more favorable investment environment. This would be an important step toward sustaining stable, higher quality growth in the region.
Category: Economic development

Latin American And Caribbean Trade Agreements

Author : Thomas Andrew O'Keefe
ISBN : 9789004164888
Genre : Law
File Size : 86.80 MB
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Latin American and Caribbean Trade Agreements: Keys to a Prosperous Community of the Americas is the essential reference guide for companies trading with Latin America and the Caribbean or wishing to use a country in the region as an export platform. This work fills the void in academic texts that are used to teach courses on economic integration in the Western Hemisphere. It provides a road map for the Obama Administration to launch an ambitious project designed to encourage economic growth, promote energy security, and reduce harmful greenhouse gas emissions, while at the same time realistically meeting the development needs of Latin America and the Caribbean. Latin American and Caribbean Trade Agreements: Keys to a Prosperous Community of the Americas posits that the myopic focus of past United States administrations on free markets to spur economic development in the Western Hemisphere is not enough. A bolder and more ambitious project that also seeks to redress many of the deep-seated problems that have long plagued the region is required. The Community of the Americas proposed in this book rests upon the important work that has already been done at the sub-regional level in terms of economic and political reform, identifying infrastructure and human capital needs, and regulating migration. It provides a new and cohesive vision for U.S. policy in Latin America and the Caribbean.
Category: Law

Rethinking Taxation In Latin America

Author : Jorge Atria
ISBN : 9783319601199
Genre : Political Science
File Size : 71.15 MB
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This study of taxation in Latin America takes a novel approach to the subject, using a framework that posits three dimensions for studying taxes—historical, relational, and transnational. The book argues that: first, taxation should be understood as a relational concept and tax systems as a function of a strategic nexus between the state and society; second, that any analysis of tax systems across Latin America needs to take historical legacies of national tax systems into account; and finally, that transnational phenomena have significant implications for tax regime dynamics in Latin America. The essays included provide diverse and representative insights for a new understanding of taxation in Latin America and highlight the bottlenecks to the development of sustainable tax systems in the region, exploring new links between academic research and policy-making.
Category: Political Science

Latin American Politics And Development

Author : Howard J. Wiarda
ISBN : 9780813349053
Genre : Political Science
File Size : 20.32 MB
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For over thirty years, Latin American Politics and Development has kept instructors and students abreast of current affairs and changes in Latin America. Now in its ninth edition, this definitive text has been updated throughout and features contributions from experts in the field, including twenty new and revised chapters on Mexico, Central America, the Caribbean, and South America. The fully updated foundational section includes new chapters on political economy and U.S.-Latin American relations and covers the changing context of Latin American politics, the pattern of historical development, political culture, interest groups and political parties, government machinery, the role of the state and public policy, and the struggle for democracy. In addition to detailed country-by-country chapters, Latin American Politics and Development provides a comprehensive regional overview.
Category: Political Science

Unshackling The Private Sector

Author : Paul Holden
ISBN : 0821333364
Genre : Business & Economics
File Size : 49.74 MB
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"Summarizes recent studies of region's private sector, focusing on key variables, both institutional and economic, that create the incentives and economic environment favorable to growth of private business sector"--Handbook of Latin American Studies, v.57.
Category: Business & Economics