scholarly journals Brazilian Evidence on Tax Evasion and Enforcement: A Case Study of Global North–South Comparison

2021 ◽  
pp. 073401682110380
Author(s):  
Felippe Clemente ◽  
Viviani Silva Lírio ◽  
Temidayo James Aransiola
Keyword(s):  
Latin American ◽  
Tax Evasion ◽  
Special Focus ◽  
Tax Burden ◽  
Bayesian Games ◽  
Global North ◽  
Using Data ◽  
North And South ◽  
Latin American Countries

This study investigates the differences observed in the rate of tax evasion between the Global North and South countries, with special focus on Brazil, by comparing key parameters of their tax systems, namely, tax burden, audit cost, and fines. This is achieved by extending and applying Graetz, Reinganun, and Wilde’s model using data from tax authorities from European and Latin American countries, which produced parameters that are used for Bayesian games. The results show that tax evasion is directly associated with tax burden and audit cost, but the effect of fines is unclear. Overall, findings pointed to shortcomings in the tax system of Latin American countries that create the avenue for high tax evasion.

scholarly journals Has the First Global Financial Crisis Changed the Entrepreneurial Values in Digitalized Marketing-based Societies? The Case of GEM Latin American Countries

2017 ◽  
Author(s):  
José Manuel Saiz Álvarez ◽  
Alicia Coduras Martínez ◽  
Carlos Cuervo Arango
Keyword(s):  
Financial Crisis ◽  
Information And Communication Technologies ◽  
Latin American ◽  
Global Financial Crisis ◽  
Digital Marketing ◽  
Entrepreneurial Activity ◽  
Business Creation ◽  
Information And Communication ◽  
Using Data ◽  
Latin American Countries

As the world economy is globalized, crises are rapidly spread due to the massive use of ICTs (Information and Communication Technologies), also affecting the entrepreneurial values involved in business creation processes. In this sense, digital marketing has a key role to play, as it can serve as a tool based on technology applied to foster nascent entrepreneurship. Using data for GEM Latin American countries, and applying clustering analysis based on the K-means method, the objective of this work is to test if the actual First Global Financial Crisis (FGFC) has altered the entrepreneurial values in Latin American firms. The main result of this work is that the traits of entrepreneurial activity in GEM Latin American countries have progressively shifted from quantity to quality, so digital marketing is having an increasing importance.

scholarly journals c) Cuba: A Sui Generis Case Study (Communist Proxy)

2021 ◽  
pp. 309-317
Author(s):  
Jason García Portilla
Keyword(s):  
Soviet Union ◽  
Latin American ◽  
Public Life ◽  
Communist Regime ◽  
Legal Tradition ◽  
Roman Catholicism ◽  
The Soviet Union ◽  
Institutional Influence ◽  
Latin American Countries

AbstractThe anti-clerical elements of the Revolution helped Cuba succeed in various indicators (e.g. education quality and coverage, equality, health). The Cuban regime seized, dismantled, and limited the institutional influence of Roman Catholicism on these areas of public life. However, a strong cultural influence of a highly syncretised Roman Catholicism persists in Cuba even if its institutional influence has been curbed. Also, the Communist regime, by adopting Marxism, “threw the baby out with the bathwater” through persecuting all types of religion, including Protestant liberals. Finally, the Cuban regime conveniently turned to Rome to legitimise itself after the collapse of the Soviet Union and to silence Protestantism with a corporatist strategy. The socialist legal tradition had an effect opposite to its claims (e.g. lack of freedom, corruption), even if its anti-clerical element was an advantage. Comparing the Cuban experience to other Latin American countries with leftist dictatorships (e.g. Venezuela) helps understand their failure to achieve the Cuban indicators (e.g. education). The crucial factor in this regard is whether or not the power and influence of the Roman Church-State are reduced.

scholarly journals Can the Subaltern Speak in Criminology? Analysing the Production of Knowledge on Crimes of the Powerful in the 21st Century through Latin American Postcolonial Lenses

2020 ◽  
Vol 9 (2) ◽  
Author(s):  
Amalia Valdés-Riesco
Keyword(s):  
Latin American ◽  
21St Century ◽  
Search Strategy ◽  
Latin American Studies ◽  
Exclusion Criteria ◽  
Production Of Knowledge ◽  
Global North ◽  
The Caribbean ◽  
High Level ◽  
Latin American Countries

Through postcolonial criminological lens, this article attempts to evidence the domination of knowledge in criminology of Crimes of the powerful in the Global North and Anglo-language countries, and whether this domination translates into an influence of knowledge in Latin America and the Caribbean in the 21st century. To address this, a scoping review search was developed to find research articles focused on Crimes of the powerful both globally and in Latin American countries, and a citation analysis performed on specific studies. Inclusion and exclusion criteria were applied as a search strategy. The results demonstrate that a high level of concentration exists in the production of knowledge of Crimes of the powerful studies in the Global North and Anglo-language countries compared to the Global South and non-Anglo-language countries, and also evidence the high level of influence of knowledge that Global North countries have on Latin American studies.

The Political Economy of Punishment and the Penal State in Latin America

2021 ◽  
pp. 163-198
Author(s):  
Manuel Iturralde
Keyword(s):  
Political Economy ◽  
Latin American ◽  
Crime Control ◽  
The Political ◽  
Institutional Structures ◽  
Penal State ◽  
Global North ◽  
Sociology Of Punishment ◽  
The Relationship ◽  
North And South

In both criminology and the sociology of punishment there has been a rebirth of the political economy of crime and punishment, where the relationship between these phenomena and levels of inequality within a given society is a key aspect, to assess the transformation and features of the crime control fields of contemporary societies and to relate them to different typologies. This chapter will discuss and problematize this perspective through the analysis of Latin American crime control fields. Considering the flaws of general typologies, usually coming from the global north, the chapter will stress the need for a more detailed comparative analysis of the penal state and the institutional structures, dynamics and dispositions present in every jurisdiction, in both the global north and south, that have a direct impact on penal policy and its outcomes.

Disconnected Fire Alarms and Ineffective Police Patrols: Legislative Oversight in Postauthoritarian Chile

2000 ◽  
Vol 42 (1) ◽  
pp. 71-98 ◽  
Author(s):  
Peter M. Siavelis
Keyword(s):  
Latin American ◽  
Authoritarian Rule ◽  
Fire Alarm ◽  
State Institutions ◽  
Police Patrol ◽  
Legislative Oversight ◽  
Latin American Countries

In many Latin American countries, corruption and administrative inefficiency have emerged as significant threats to democracy and governability. This case study employs McCubbins and Schwartz’s U.S.-centered model of “fire alarm” and “police patrol” oversight to analyze how effectively Chile’s Congress has conducted its oversight functions. Chile’s experience with authoritarian rule, the weakening of Congress, and changes in the relationships between citizens and state institutions have undermined its tradition of fire alarm oversight, forcing Congress to rely on less-effective police patrol activities.

scholarly journals As razões das diferenças de desempenho acadêmico na América Latina: dados qualitativos do Brasil, Chile e Cuba

2019 ◽  
Vol 84 (206-07-08) ◽  
Author(s):  
Martin Carnoy ◽  
Amber Gove ◽  
Jeffery Marshall
Keyword(s):  
Public Schools ◽  
Latin American ◽  
Teaching Practices ◽  
Basic Education ◽  
Process Indicators ◽  
Observation Instrument ◽  
America Latina ◽  
Using Data ◽  
Latin American Countries ◽  
Analysis Of Teaching

Apresenta os resultados de uma análise de práticas de ensino, utilizando dados do Brasil, do Chile e de Cuba. Esses dados incluem fitas de vídeo de 10 a 12 aulas de matemática para a 3ª série de cada país. Cada fita foi analisada mediante um instrumento de observação que enfoca a estrutura da turma, seu nível de engajamento e outros indicadores de processo. Adicionalmente, foi utilizado um sistema de mensuração do nível de conteúdo, visando entender o conceito da aula, o nível de demanda cognitiva e a interação entre a professora e a turma. Em conjunto, esses dois instrumentos são utilizados para aprofundar a análise das variações na pontuação obtida nos testes por Cuba e pelos demais países latino-americanos. Os resultados revelam diferenças significativas entre as aulas observadas nos três países, tanto em relação às práticas adotadas pelos professores no manejo das classes, quanto no que diz respeito à dificuldade relativa dos conteúdos abordados. As aulas cubanas e as aulas das escolas privadas conveniadas do Chile se destacaram positivamente em comparação com aquelas observadas nas escolas brasileiras e nas escolas públicas chilenas. Palavras-chave: práticas de ensino; educação matemática; ensino fundamental; educação comparada; Brasil, Chile, Cuba. Abstract The paper presents the results of an analysis of teaching practices, using data of Brazil, Chile and Cuba. Those data include videos from 10 to 12 mathematics classes for to 3rd grades of each country. Each video was analyzed by means of an observation instrument that focuses the structure of the group, the engagement level and other process indicators. In addition, a system of content level was used, seeking to understand the concept of the class, the level of cognitive demand and the interaction between the teacher and the group. Those two instruments are jointly used to deepen the analysis of the variations in the punctuation obtained in the tests by Cuba and by the other Latin-American countries. The results reveal significant differences among the classes observed within the three countries, so much in relation to the practices adopted by the teachers in the handling of the classes, as in what concerns the relative difficulty of the approached contents. The Cuban classes and the classes of private schools in Chile stood out positively in comparison with those observed at the Brazilian schools and at Chilean public schools. Keywords: teaching practices; mathematics teaching; basic education; comparative study: Brazil, Chile, Cuba.

scholarly journals The Effect of Remittances on Imports in Eight Latin-American Countries

2020 ◽  
Vol 12 (3) ◽  
pp. 255-269
Author(s):  
Julio César Hernández ◽  
Wilfredo Toledo
Keyword(s):  
Developing Countries ◽  
Latin American ◽  
Transmission Mechanism ◽  
Panel Var ◽  
Impulse Response Functions ◽  
Response Functions ◽  
External Resources ◽  
International Remittances ◽  
Using Data ◽  
Latin American Countries

Remittances are an important source of external resources for developing countries.  These transfers may increase the levels of consumption and capital formation in these economies. This paper examines the economic impact of international remittances on different import categories.  A panel VAR was estimated using data from eight Latin-American economies during the 1991 to 2004 period. The impulse response functions show that remittances increase imports of capital, consumption, and intermediate goods.  It was also found that the accelerator is a plausible transmission mechanism from this type of income to investment.

The Inter-American Court of Human Rights

2018 ◽  
Author(s):  
Alexandra Huneeus
Keyword(s):  
Human Rights ◽  
Latin America ◽  
Case Studies ◽  
Latin American ◽  
Constitutional Reform ◽  
Constitutional Order ◽  
The Impact ◽  
Latin American Countries

This chapter seeks to explain why the impact of the Inter-American Court of Human Rights varies greatly across the different Latin American countries under its jurisdiction. Three case studies suggest that the uneven spread of constitutional ideas and practices across Latin America helps shape the type of authority the IACtHR exerts. In Colombia, where neoconstitutionalist lawyers were able to successfully ally themselves with reformers and participate in the construction of a new constitution and court starting in 1991, the Court now enjoys narrow, intermediate, and extensive authority. In Chile, where constitutional reform was muted, and neoconstitutionalist doctrines have not found strong adherents in the judiciary, the IACtHR has achieved narrow authority and, at times, intermediate authority. In Venezuela, neoconstitutionalism was sidelined as the new Bolivarian constitutional order was forged. Meanwhile, the Mexican case study suggests that the neoconstitutionalist movement can also work transnationally.

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