Tax Evasion And The Rule Of Law In Latin America

Author : Marcelo Bergman
ISBN : 9780271035635
Genre : Law
File Size : 76.65 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 : 48.86 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

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

Author : Taryn Parry
Genre : Economic development
File Size : 32.88 MB
Format : PDF
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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 : 78.42 MB
Format : PDF, Kindle
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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

Latin American Responses To Globalization In The 21st Century

Author : M. Nilsson
ISBN : 9781137003126
Genre : Political Science
File Size : 76.20 MB
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Written by a diverse group of scholars and practitioners from Latin America, the US and Europe and taking into consideration the recent global financial crisis,the book offers a multifaceted insight into the expectations as well as the possible threats related to Latin America's incorporation into the sphere of global interconnectedness.
Category: Political Science

Criminality Public Security And The Challenge To Democracy In Latin America

Author : Marcelo Bergman
ISBN : 0268022135
Genre : History
File Size : 46.23 MB
Format : PDF
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As new democratic regimes take root in Latin America, two of the most striking developments have been a dramatic rise in crime rates and increased perception of insecurity among its citizens. The contributors to this book offer a collective assessment of some of the causes for the alarming rise in criminal activity in the region. They also explore the institutional obstacles that states confront in the effort to curb criminality and build a fairer and more efficient criminal justice system; the connections between those obstacles and larger sociopolitical patterns; and the challenges that those patterns present for the consolidation of democracy in the region. The chapters offer both close studies of restricted regions in Latin America and broader examinations of the region as a whole. The contributors to this volume are prominent scholars and specialists on the issue of citizen security. They draw on the latest methodologies and theoretical approaches to examine the question of how crime and crime fighting impact the consolidation of democracy and the rule of law in the region. These studies represent a major first step towards evaluating broadly a relative dearth of hard data about the Latin American security situation, as well as identifying future research paths. This book will be important for scholars, policy makers, and students, especially in the fields of Latin American and comparative law, political science, sociology, and criminology. “The dramatic rise in reported criminality and citizen insecurity is one of the most often-mentioned yet least researched aspects of contemporary Latin America. This valuable compendium draws on recent empirical data, uneven and incomplete but nonetheless illuminating, as well as on comparative analysis, to discuss the sources and characteristics of crime in Latin America and its impact on democratization, the rule of law and institutional strength. The authors go beyond mere description and denunciation to develop better shared understanding of criminal activity and of how best to combat it. An important contribution.” —Abraham F. Lowenthal, Professor of International Relations, University of Southern California “This is an important and timely collection of essays. For too long criminology has ignored the political dimension of crime and the implications of privatizing security. This collection, bringing together political scientists, sociologists and criminologists, addresses this critical nexus face-on and offers a coherent set of explanations for the rise of crime and the new forms of security that have emerged in Latin America.” —Federico Varese, Oxford University “This volume is a solid contribution to the scholarship on crime, security, and democracy in Latin America. Although there are other collections that tackle these or similar issues, this volume offers, for the first time, a combined focus on crime, the police, prisons, and the criminal justice system. As such, it will be of tremendous significance to scholars and students interested in the analysis of crime and public security and their relevance to the challenges that Latin American democracies face.” —Carlos Aguirre, University of Oregon
Category: History

Unshackling The Private Sector

Author : Paul Holden
ISBN : 0821333364
Genre : Business & Economics
File Size : 31.25 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

The Future Of Entrepreneurship In Latin America

Author : E. Brenes
ISBN : 9781137003324
Genre : Political Science
File Size : 84.41 MB
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This book examines the outlook for Latin American entrepreneurs in the new global environment. Using case studies from across the region, the book highlights liberalization measures nations are adopting to facilitate small and medium size enterprise (SME) creation and growth, and existing barriers that are threatening SME sector gains.
Category: Political Science

Independence In Latin America

Author : Richard Graham
ISBN : 9781477308356
Genre : History
File Size : 30.84 MB
Format : PDF
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In the course of fifteen momentous years, the Spanish- and the Portuguese-American empires that had endured for three centuries came to an end in the mid-1820s. How did this come about? Not all Latin Americans desired such a change, and the independence wars were civil wars, often cruel and always violent. What social and economic groups lined up on one side or the other? Were there variations from place to place, region to region? Did men and women differ in their experience of war? How did Indians and blacks participate and how did they fare as a result? In the end, who won and who lost? Independence in Latin America is about the reciprocal effect of war and social dislocation. It also demonstrates that the war itself led to national identity and so to the creation of new states. These governments generally acknowledged the novel principle of constitutionalism and popular sovereignty, even when sometimes carving out exceptions to such rules. The notion that society consisted of individuals and was not a body made up of castes, guilds, and other corporate orders had become commonplace by the end of these wars. So international politics and military confrontations are only part of the intriguing story recounted here. For this third edition, Richard Graham has written a new introduction and extensively revised and updated the text. He has also added new illustrations and maps.
Category: History