Tax Morale and Tax Evasion in Latin America

James Alm () and Jorge Martinez-Vazquez ()

International Studies Program Working Paper Series, at AYSPS, GSU from International Studies Program, Andrew Young School of Policy Studies, Georgia State University

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.

Keywords: Tax Morale; Tax Evasion; Tax compleance; Latin America (search for similar items in EconPapers)
Date: Written
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Persistent link: http://EconPapers.repec.org/RePEc:ays:ispwps:paper0704

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