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Few tasks are as crucial for the future of democracy in Latin America--and, indeed, in other underdeveloped areas of the world--as strengthening the rule of law and reforming the system of taxation.

In this book, Marcelo Bergman shows how success in getting citizens to pay their taxes is related intimately to the social norms that undergird the rule of law. The threat of legal sanctions is itself insufficient to motivate compliance, he argues. That kind of deterrence works best when citizens already have other reasons to want to comply, based on their beliefs about what is fair and...

Few tasks are as crucial for the future of democracy in Latin America--and, indeed, in other underdeveloped areas of the world--as strengthening the rule of law and reforming the system of taxation.

In this book, Marcelo Bergman shows how success in getting citizens to pay their taxes is related intimately to the social norms that undergird the rule of law. The threat of legal sanctions is itself insufficient to motivate compliance, he argues. That kind of deterrence works best when citizens already have other reasons to want to comply, based on their beliefs about what is fair and...

As new democratic regimes take root in Latin America, two of the most striking developments have been a dramatic rise in crime rates and increased perception of insecurity among its citizens. The contributors to this book offer a collective assessment of some of the causes for the alarming rise in criminal activity in the region. They also explore the institutional obstacles that states confront in the effort to curb criminality and build a fairer and more efficient criminal justice system; the connections between those obstacles and larger sociopolitical patterns; and the challenges that...