Tax Evasion and the Rule of Law in Latin America


Book Description

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 about how their fellow citizens are behaving. The problem of "free riding," which arises when cheaters can count on enough suckers to pay their taxes so they can avoid doing so and still benefit from the government’s supply of public goods, cannot be reversed just by stringent law, because the success of governmental enforcement ultimately depends on the social equilibrium that predominates in each country. Culture and state effectiveness are inherently linked. Using a wealth of new data drawn from his own multidimensional research involving game theory, statistical models, surveys, and simulations, Bergman compares Argentina and Chile to show how, in two societies that otherwise share much in common, the differing traditions of rule of law explain why so many citizens evade paying taxes in Argentina—and why, in Chile, most citizens comply with the law. In the concluding chapter, he draws implications for public policy from the empirical findings and generalizes his argument to other societies in Africa, Asia, and Eastern Europe.




The (un)rule of Law and the Underprivileged in Latin America


Book Description

This study describes a Latin American legal system which punishes only the poor and a democratic state which fails to control its own agents' arbitrary practices. The contributors argue that judicial reform cannot be seperated from human rights and that justice must be made available to the poor.




(Un)civil Societies


Book Description

Rachel A. May and Andrew K. Milton have assembled an array of scholars from different disciplines to examine transitional governments in Eastern Europe and Latin America. Drawing on specific political conditions and organized around topics such as the media, political parties, and political violence, (Un)Civil Societies broadens the discussion about democratization both thematically and geographically.




Democracy and the Rule of Law


Book Description

This book addresses the question of why governments sometimes follow the law and other times choose to evade the law. The traditional answer of jurists has been that laws have an autonomous causal efficacy: law rules when actions follow anterior norms; the relation between laws and actions is one of obedience, obligation, or compliance. Contrary to this conception, the authors defend a positive interpretation where the rule of law results from the strategic choices of relevant actors. Rule of law is just one possible outcome in which political actors process their conflicts using whatever resources they can muster: only when these actors seek to resolve their conflicts by recourse to la, does law rule. What distinguishes 'rule-of-law' as an institutional equilibrium from 'rule-by-law' is the distribution of power. The former emerges when no one group is strong enough to dominate the others and when the many use institutions to promote their interest.




Democratic Accountability in Latin America


Book Description

This volume on democratic accountability addresses one of the burning issues on the agenda of policy makers and citizens in contemporary Latin America: how democratic leaders in Latin America can improve accountability while simultaneously promoting governmental effectiveness. Written by well-known scholars form both Latin America and the United States, the volume enhances understanding of these key themes, which are central to the future of democracy in Latin America. - ;This volume on democratic accountability addresses one of the burning issues on the agenda of policy makers and citizens in contemporary Latin America. In much of Latin America, disenchantment and cynicism have set in regarding the quality of elected governments raising the prospect of a new round of democratic erosion and breakdowns. One of the important emerging challenges for improving the quality of democracy resolves around how to build more effective mechanisms of accountability. A widespread perception prevails in much of the region that government officials are not sufficiently subject to routinized controls by oversight agencies. Corruption, lack of oversight, impunity of state actors, and improper use of public resources are major problems in most countries of the region. Dealing with these issues is paramount to restoring and deepening democratic legitimacy. The fundamental question in this volume is how democratic leaders in Latin America can improve accountability while simultaneously promoting governmental effectiveness. These issues have acquired urgency in contemporary Latin America because of heightened public concern about corruption and improper governmental actions on the one hand, yet on the other, uncertainty about the potential tradeoff between tightened accountability of officials and effective policy results. The volume enhances understanding of three key issues. First, it enriches understanding of the state of non-electoral forms of democratic accountability in contemporary Latin America. What are some of the major shortcoming in democratic accountability? How can they be addressed? What are some major innovations in the efforts to enhance democratic accountability? A second contribution of the volume is conceptual. Accountability is a key concept in the social sciences, yt its meaning varies widely form one author to the next. The authors in this volume, especially in the first four chapters, explicitly debate how bet to define and delimit the concept. Finally the volume also furthers understanding of the interactions between various mechanism and institutions of accountability. Many of the authors address how electoral accountability (the accountability of elected officials to the voters) interact with the forms of accountability in which state agencies oversee and sanction public officials. The volume provides extensive treatment of this important but hitherto under-explored interaction. -




Making Law Matter


Book Description

Although many developing countries have environmental statutes, regulations, and resolutions on the books, these laws are rarely enforced and often ignored. Making Law Matter presents the first book-length treatment of an innovative prosecutorial institution, the Brazilian Ministrio Publico, which refashioned itself in the 1980s into a powerful defender of citizen rights in environmental protection, as well as in other areas of public interest such as disability rights, consumer protection, and anticorruption. In Brazil, the offices of prosecutors and courts have become an important forum for resolving environmental conflicts, making environmental law more effective than in the past. Court involvement communicates the end of impunity for violators. It increases the accountability of governmental agencies and provides legal access for citizen complaints. In short, it enhances environmental rule of law. As developing countries continue to seek to reform their legal systems to strengthen democracy and the rule of law, the Brazilian Ministrio Publico must be recognized as a very promising model.




Transitional Justice


Book Description

Criminal tribunals, truth commissions, reparations, apologies and memorializations are the characteristic instruments in the transitional justice toolkit that can help societies transition from authoritarianism to democracy, from civil war to peace, and from state-sponsored extra-legal violence to a rights-respecting rule of law. Over the last several decades, their growing use has established transitional justice as a body of both theory and practice whose guiding norms and structures encompasses the range of institutional mechanisms by which societies address the wrongs committed by past regimes in order to lay the foundation for more legitimate political and legal order. In Transitional Justice, a group of leading scholars in philosophy, law, and political science settles some of the key theoretical debates over the meaning of transitional justice while opening up new ones. By engaging both theorists and empirical social scientists in debates over central categories of analysis in the study of transitional justice, it also illuminates the challenges of making strong empirical claims about the impact of transitional institutions. Contributors: Gary J. Bass, David Cohen, David Dyzenhaus, Pablo de Greiff, Leigh-Ashley Lipscomb, Monika Nalepa, Eric A. Posner, Debra Satz, Gopal Sreenivasan, Adrian Vermeule, and Jeremy Webber.




Non-State Challenges in a Re-Ordered World


Book Description

There is a sprawling scholarship on violence, crime, and corrupt state rule; yet few have interpreted these challenges as transformative at the global scale and as a potential source of alternative, non-state, legitimacy. This volume challenges "Westphalian conservativism" in a provocative yet plausible manner, shedding light at the ubiquity and diversity of unfolding non-state agendas and at their effect on the imagined state community. Focusing on civil war parties, warlords, commercial providers of security, multinational companies and criminal organizations, the book directs attention to theoretical questions and policy challenges arising from non-state armed expansion. To accomplish this, the contributors present a range of case studies and comparisons within three thematic sections: the first takes stock of how, when, and in what measure state and state-system legitimacy are challenged by non-state violent or criminal activity; the second addresses the nature, effectiveness, and side-effects of different state-mandated reaction to non-state activities; and third focuses on the recombination of state and non-state actors contributing to processes of socio-political transformation. This volume provides a current analysis of different armed and violent actors encroaching on the state's monopoly of violence. It seeks to spark debate about global political change and will be of interest to students and scholars of global governance, global security, and international relations.