English, Article, Journal or magazine article edition: Tax Morale and Tax Evasion in Latin America James Alm; Jorge Martinez-Vazquez

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Bookmark: http://trove.nla.gov.au/version/66577
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Tax Morale and Tax Evasion in Latin America
Author
  • James Alm
  • Jorge Martinez-Vazquez
Physical Description
  • preprint
Notes
  • 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.
  • Tax Morale, Tax Evasion, Tax compleance, Latin America
  • RePEc:ays:ispwps:paper0704
Language
  • English
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