Tax Morale and Tax Evasion in Latin America

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Tax Morale and Tax Evasion in Latin America

Author Info

James Alm () (Andrew Young School of Policy Studies, Georgia State University)
Jorge Martinez-Vazquez () (International Studies Program. Andrew Young School of Policy Studies, Georgia State University)

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Abstract

In this paper we examine taxation and tax compliance in LAC countries and beyond, focusing on several main questions. What is meant by the “informal sector”? What is the size of informal sector in LAC countries? What are some effects from an informal sector, including the size of the “fiscal gap”? What are the reasons for this fiscal gap? What can be done to address these various issues? We begin with an overview of the tax systems of LAC countries.

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Paper provided by International Studies Program, Andrew Young School of Policy Studies, Georgia State University in its series International Studies Program Working Paper Series, at AYSPS, GSU with number paper0704.

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Length: 90 pages
Date of creation: 01 Mar 2007
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Handle: RePEc:ays:ispwps:paper0704

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Jorge Martinez-Vazquez, 2001. "Mexico: An Evaluation of the Main Features of the Tax System," International Studies Program Working Paper Series, at AYSPS, GSU paper0112, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
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Other versions:
- Simeon Djankov & Rafael La Porta & Florencio LopezdeSilanes & Andrei Shleifer, 2000. "The Regulation of Entry," NBER Working Papers 7892, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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Other versions:
- Jorge Martinez-Vazquez & Benno Torgler, 2007. "The Evolution of Tax Morale in Modern Spain," School of Economics and Finance Discussion Papers and Working Papers Series 224, School of Economics and Finance, Queensland University of Technology, revised 12 Aug 2008. [Downloadable!]
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Other versions:
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Other versions:
- James Alm & Benno Torgler, 2004. "Culture Differences and Tax Morale in the United States and in Europe," CREMA Working Paper Series 2004-14, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
Panayiota Lyssiotou & Panos Pashardes & Thanasis Stengos, 2004. "Estimates of the black economy based on consumer demand approaches," Economic Journal, Royal Economic Society, vol. 114(497), pages 622-640, 07. [Downloadable!] (restricted)
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