MARC Record from Library of Congress

LEADER: 01728cam a22003378a 4500
001 2009010761
003 DLC
005 20100219073624.0
008 090312s2009 pau b 001 0 eng
010 $a 2009010761
020 $a9780271035628 (cloth : alk. paper)
040 $aDLC$cDLC
043 $as-ag----$as-cl---
050 00 $aKH917$b.B47 2009
082 00 $a345.82/02338$222
100 1 $aBergman, Marcelo.
245 10 $aTax evasion and the rule of law in Latin America :$bthe political culture of cheating and compliance in Argentina and Chile /$cMarcelo Bergman.
260 $aUniversity Park, Pa. :$bPennsylvania State University Press,$cc2009.
263 $a0910
300 $ap. cm.
504 $aIncludes bibliographical references and index.
505 0 $aCompliance 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.
520 $a"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.
650 0 $aTax evasion$zArgentina.
650 0 $aTax evasion$zChile.
650 0 $aTaxpayer compliance$zArgentina.
650 0 $aTaxpayer compliance$zChile.
650 0 $aTax administration and procedure$zArgentina.
650 0 $aTax administration and procedure$zChile.
650 0 $aTaxation$xLaw and legislation$zArgentina.
650 0 $aTaxation$xLaw and legislation$zChile.