Tax Evasion and the Rule of Law in Latin America

Tax Evasion and the Rule of Law in Latin America, Volume 1, examines the critical intersection of taxation and legal systems. Marcelo Bergman explores how the rule of law and social norms influence whether citizens comply with tax obligations. This work of political science and law argues that legal sanctions alone cannot ensure compliance. Instead, tax behavior depends on beliefs regarding fairness and the social equilibrium within a country.

Drawing on business and economics data, the author uses game theory and statistical models to compare Argentina and Chile. This international study demonstrates how differing traditions of the rule of law lead to disparate levels of tax evasion in these two nations. The text provides empirical findings on state effectiveness and offers policy implications for other regions in Africa, Asia, and Eastern Europe.