Includes bibliographical references (pages 247-259) and index.
Summary
"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.
Contents
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.
Local Note
eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America