Tax Evasion And The Rule Of Law In Latin America

Author : Marcelo Bergman
ISBN : 9780271035635
Genre : Law
File Size : 88.24 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 :
Genre : Caribbean Area
File Size : 52.61 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: Caribbean Area

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

Author : Taryn Parry
ISBN :
Genre : Economic development
File Size : 53.72 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 : 74.34 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

Unshackling The Private Sector

Author : Paul Holden
ISBN : 0821333364
Genre : Business & Economics
File Size : 86.74 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

Spanish And Latin American Transitions To Democracy

Author : Carlos Horacio Waisman
ISBN : UOM:39015061178094
Genre : History
File Size : 21.57 MB
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"The essays in this book, written by distinguished specialists, examine the different trajectories in Spain and several nations in Latin America, and seek to explain the different outcomes. In the large recent literature on transitions, this is the first systematic comparison between Spain and the Latin American cases. Taken together, these papers make a powerful argument in favor of the thesis that the outcomes of these transitions are largely determined by the solidity of institutions, governmental ones in particular."--BOOK JACKET.
Category: History

General Reports Of The Xviiith Congress Of The International Academy Of Comparative Law Rapports G N Raux Du Xviii Me Congr S De L Acad Mie Internationale De Droit Compar

Author : Karen B. Brown
ISBN : 9789400723542
Genre : Law
File Size : 37.73 MB
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This title presents twenty-nine topics, prepared by leading scholars in more than 20 countries, providing a comparative analysis of cutting-edge legal topics of the 21st century. Considering topics of vital moment to contemporary legal scholars, the title includes pieces on Surrogate Motherhood, The Balance of Copyright in Comparative Perspective, International Law in Domestic Systems, Constitutional Courts as "Positive Legislators," Same-sex Marriage, Climate Change and the Law, The Regulation of Private Equity, Hedge Funds, and State Funds, and Regulation of Corporate Tax Evasion. Each chapter surveys legal developments in the U.S. and Canada, Europe, Asia, Latin and South America, Africa, and the Middle East in a format that permits the reader easy access to similarities and differences in the approaches of the selected national regimes. This comprehensive volume tells the story of parallel trends in the evolution of legal doctrine despite jurisdictional, cultural, and political barriers. While each of the covered countries stands alone as a sovereign, in a technologically advanced world their disparate systems nonetheless have converged to adopt comparable strategies in dealing with complex legal issues. The volume is a critical addition to the library of any scholar hoping to keep abreast of the major trends in contemporary law.
Category: Law

Independence In Latin America

Author : Richard Graham
ISBN : 9781477308356
Genre : History
File Size : 23.52 MB
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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