Fighting Tax Evasion in Latin America: the contrasting strategies of Chile and Argentina

Omar Sanchez

Third World Quarterly, 2011, vol. 32, issue 6, 1107-1125

Abstract: In the 1990s both Chile and Argentina embarked on efforts to tackle tax evasion. The strategies they pursued differed substantively: Argentina followed a coercive approach that created an elite audit team endowed with special legal powers, while Chile undertook a less spectacular service-oriented approach that improved the fiscal pact between state and society and enacted tax administration reform. Chile succeeded in permanently lowering tax evasion levels, while Argentina's success was short-lived and evasion levels soon returned to previous heights. Besides important differences in the institutional strength of these countries, the contrasting outcomes can be attributed in no small measure to the different strategies adopted. Their experience can provide some useful lessons in the elusive battle against tax evasion in Latin America.

Date: 2011
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DOI: 10.1080/01436597.2011.584724

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