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11. Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment

Author:
Ricardo Perez Truglia, Matias Giaccobasso, Guillermo Cruces, Rodrigo Ceni, and Marcelo Bergolo
Publication Date:
11-2019
Content Type:
Working Paper
Institution:
Center for Distributive, Labor and Social Studies (CEDLAS)
Abstract:
The canonical model of Allingham and Sandmo (1972) predicts that firms evade taxes by optimally trading off between the costs and benefits of evasion. However, there is no direct evidence that firms react to audits in this way. We conducted a large-scale field experiment in collaboration with Uruguay’s tax authority to address this question. We sent letters to 20,440 small- and medium-sized firms that collectively paid more than 200 million dollars in taxes per year. Our letters provided exogenous yet nondeceptive signals about key inputs for their evasion decisions, such as audit probabilities and penalty rates. We measured the effect of these signals on their subsequent perceptions about the auditing process, based on survey data, as well as on the actual taxes paid, based on administrative data. We find that providing information about audits had a significant effect on tax compliance but in a manner that was inconsistent with Allingham and Sandmo (1972). Our findings are consistent with an alternative model, risk-as-feelings, in which messages about audits generate fear and induce probability neglect. According to this model, audits may deter tax evasion in the same way that scarecrows frighten off birds.
Topic:
Economics, Global Political Economy, Tax Systems, Economic Policy, and Macroeconomics
Political Geography:
United States, Argentina, and Global Focus

12. Intra-Household Inequality and Child Welfare in Argentina

Author:
Miriam Berges, Federico Perali, Martina Menon, and Lucía Echeverria
Publication Date:
01-2019
Content Type:
Working Paper
Institution:
Center for Distributive, Labor and Social Studies (CEDLAS)
Abstract:
Are two parents and single parents allocating household resources to children in the same way? Which factors affect intra-household inequality? Do mothers re-distribute more income to children as they are more empowered? We focus on child welfare in the context of two parent and single parent families, which is relevant for policy recommendation. We model households behavior in a collective framework, which allows us to understand the rule governing the allocation process between adults and children. Using consumption data from Argentina from three consecutive expenditures surveys (1996, 2004 and 2012) we analyze intra-household behavior over three different socio-economic contexts. We estimate a collective quadratic demand system following a structural approach to identify the fraction of total household expenditure that is devoted to children and adults, exploiting the observability of assignable goods. We provide the first evidence of intra-household inequality and individual poverty levels for Argentina. Our results indicate that family structure matters in the intra-household distribution. We find a positive gender bias in expenditure when children are females for both types of families, and we document that children fare better when mothers have a higher bargaining power in the allocation process, measured by their employment status. Further, we find several features of intra-household behavior which are persistent in time.
Topic:
Economics, Political Economy, Children, Income Inequality, Child Poverty, and Family
Political Geography:
Argentina and Latin America

13. Argentina and the Zone of Peace and Cooperation of the South Atlantic (Zopacas)

Author:
Gladys Lechini
Publication Date:
06-2019
Content Type:
Working Paper
Institution:
Brazilian Journal of African Studies
Abstract:
Here it is argued that despite a constant presence, Argentina has had a low profile in the Zopacas, following the actions of Brazil, due to its relatively low interest in the maritime issues of the South Atlantic and in the countries of the west African coast. Only the claim for the sovereignty of the Malvinas, Georgia and South Sandwich Islands – a constant question in the AFP – and substitute issues such as the care of the resources of the area and regional disarmament, appear as the most important incentive to justify their participation. Promoting a Zopacas free of weapons and nuclear submarines, control of fishing, exploitation of hydrocarbons and promotion of a safe environment are part of the Argentine external agenda, directly touching the dispute over the islands and the British presence. However, attention to these issues shows a pendulum movement, depending on the different governments and the systemic changes. Consequently, some aspects that show Argentina’s growing concerns in the South Atlantic, the different proposals for multilateral coordination in which it has participated, conditioned by the AFP towards Malvinas and the relationship with the countries of the eastern Atlantic coast will be addressed initially. They will be the explanatory context to position the Argentine interest and action in the Zopacas.
Topic:
Foreign Policy, International Cooperation, and Peace
Political Geography:
Argentina and South America

14. Who Protects Whom? Politicians, Police and the Regulation of Drug Trafficking in Argentina

Author:
Hernan Flom
Publication Date:
01-2018
Content Type:
Working Paper
Institution:
Kellogg Institute for International Studies
Abstract:
In many developing countries with weak formal institutions, sectors within the state protect organized criminal activities, allowing illicit markets to thrive. This article posits that how state actors regulate drug trafficking affects the levels of violence associated with such criminal activity. I argue that political competition influences coordination within the police and leads to different types of regulatory regimes. On the one hand, coordinated forces implement protection rackets that contain violence. On the other, uncoordinated police carry out particularistic negotiations with drug traffickers that exacerbate criminal violence. I illustrate this argument with a subnational comparison of two Argentine provinces, Buenos Aires and Santa Fe, during a period in which both witnessed a surge in drug trafficking but only one (Santa Fe) suffered a dramatic increase in criminal violence. These cases show how corrupt states can obtain relative order in highly fragmented drug markets, and how the police shape the evolution of drug dealing in metropolitan areas.
Topic:
Security, Corruption, Democracy, Social Justice, Violence, Public Policy, and Institutions
Political Geography:
Argentina and South America

15. Integral Human Development Through the Lens of Sen’s Capability Approach and the Life of a Faith Community at the Latin American Urban Margins

Author:
Séverine Deneulin
Publication Date:
04-2018
Content Type:
Working Paper
Institution:
Kellogg Institute for International Studies
Abstract:
The concept of integral human development is central to the Catholic social tradition. Yet, it remains under-explored with regard to its integrating components and their implications. What does taking an integral human development perspective mean for social analysis and action? The paper seeks to answer this question on the basis of the four encyclicals in which the idea of integral human development is treated, and in combination with two other sources: 1) the literature on “human development” in the multidisciplinary social science field of international development studies and its conceptual foundations in Amartya Sen’s capability approach; and 2) the life of a faith community in a marginalized Latin American urban neighborhood. Based on a combination of these sources, the paper concludes by proposing an understanding of “integral human development” that it calls a spirituality-extended capability approach to the progress of peoples.
Topic:
Civil Society, Development, Education, Poverty, Religion, Inequality, Youth, Violence, Christianity, and Catholic Church
Political Geography:
Argentina, South America, and Latin America

16. French Guiana and the Falklands: The Military Presence of France and the United Kingdom in the South Atlantic and the South American Continent

Author:
Marcos Valle Machado De Silva
Publication Date:
12-2018
Content Type:
Journal Article
Journal:
AUSTRAL: Brazilian Journal of Strategy International Relations
Institution:
Postgraduate Program in International Strategic Studies, Universidade Federal do Rio Grande do Sul
Abstract:
The issue of the Falklands catalyzes the attention of researchers in studies of the military presence of extraregional actors in South America. However, France, a state equally exogenous to the South American nations, is present in the region, keeping a colonial territory, where contingents and military installations are located, almost always ignored in regional security studies. In this context, this paper aims to highlight the military presence of France and the United Kingdom in America and South Atlantic, and to analyze the tensions arising from this presence in relation to the regional Brazilian view of defense.
Topic:
Defense Policy, Imperialism, International Cooperation, and Military Affairs
Political Geography:
United States, United Kingdom, France, Brazil, Argentina, South America, Falkland Islands, and South Atlantic

17. The Geopolitics of the South American Cybernetic Space: The (Non) Shaping of Security Policies and Cybernetic Defense

Author:
Selma Lucia Moura Gonzales and Lucas Soares Portela
Publication Date:
12-2018
Content Type:
Journal Article
Journal:
AUSTRAL: Brazilian Journal of Strategy International Relations
Institution:
Postgraduate Program in International Strategic Studies, Universidade Federal do Rio Grande do Sul
Abstract:
The purpose of this article is to analyze the current cyber security and defense policies in Brazil, Argentina and Colombia, that have the higher density of internauts, placing these policies in the context of two regional forums: the Organization of American States (OAS) and the Union of South American Nations (UNASUR), and the possible existence of an interdependence among them or if a new cyberspace geopolitics is being framed in the region, that influences the organization of regional power.
Topic:
Defense Policy, Regional Cooperation, Cybersecurity, Geopolitics, OAS, and UNASUR
Political Geography:
Brazil, Argentina, Colombia, and South America

18. How Social Inequalities Affect Sustainable Development: Five Causal Mechanisms Underlying the Nexus

Author:
Bettina Schorr
Publication Date:
01-2018
Content Type:
Working Paper
Institution:
Postgraduate Program on Sustainable Development and Social Inequalities in the Andean Region (trAndeS)
Abstract:
Since the publication of the Brundtland Report in 1987, social inequality has been a topic of concern for the international development community. In the last decade, given the rise of global inequality the subject gained even more prominence as several international organizations (UNDP, World Bank, OECD) began emphasizing the negative impact of social inequality on human well-being. The Agenda 2030, the current development strategy adopted by the United Nations in 2015, elevated “reducing inequality” to one of the 17 Sustainable Development Goals (Goal No. 10). This paper connects with this growing concern over the impact of social inequalities on the opportunities for sustainable development. It proposes a research agenda for the social sciences to contribute to the debate by identifying the causal mechanisms that constitute the nexus between social inequalities and sustainable development. The focus on these intermediary steps is important in order to understand in more detail the barriers that social inequalities pose for more sustainable social, economic and ecological arrangements. This is especially necessary when it comes to designing or implementing strategies (political or technological) that aim to promote sustainable development, above all in highly unequal societies.
Topic:
Development, Economics, Inequality, Sustainable Development Goals, Sustainability, and Ecology
Political Geography:
Argentina, Latin America, and Chile

19. Arabism and its Repercussions: Forms of Solidarity among Syrians in Latin America

Author:
Cecilia Baeza
Publication Date:
12-2018
Content Type:
Working Paper
Institution:
Arab Reform Initiative (ARI)
Abstract:
This paper examines the stance taken by the Syrian diaspora in Latin America vis-à-vis the war in Syria and how it envisions its aftermaths. It builds on an ethnographic field research and analysis carried out between 2011 and 2014 in Argentina and Brazil, and expands its scope by including a questionnaire prepared by ARI on the diaspora’s future role in the reconstruction Syria in a post-conflict scenario. The questionnaire has been sent to Syrian immigrants and descendants from Chile, Argentina, Brazil and Mexico. The first section examines the patterns of Syrian emigration to Latin America and its diasporization process under the influence of the Syrian Social Nationalist Party and the Ba’ath. The second section shows how those historical elements have impacted the diaspora’s attitude towards the conflict in Syria. The last section analyzes the answers to the questionnaire and identifies the main topics of shared interest.
Topic:
Civil War, Diaspora, Refugees, and Revolution
Political Geography:
Middle East, Brazil, Argentina, Latin America, Syria, Mexico, Chile, and Damascus

20. WHY DOES COMMUNITY PARTICIPATION AROUSE OUR INTEREST? AN APPROACH TO THE ORGANIZATIONAL MODES DEVELOPED BY RINGUELET SETTLEMENT NEIGHBORS DURING THEIR RELOCATION

Author:
Sofia Bernat
Publication Date:
12-2018
Content Type:
Working Paper
Institution:
The New School Graduate Program in International Affairs
Abstract:
This first version of our essay is part of the doctoral dissertation “Socio-urban transformations and everyday life: relocation of Ringuelet’s settlement (2013-2017). Inhabiting (after) the flood”. Its aim is to analyze -from a qualitative and ethnographic perspective- a relocation process (in a settlement located in Ringuelet, La Plata, Argentina) to thoroughly understand the modes in which socio-urban transformations can modify structures of meanings and, thus, produce shared meanings as well as stressed meanings, as far as modes of inhabiting the territory are concerned. The neighborhood chosen is located on the banks of the El Gato stream and, after the flooding disaster which stroke the city of La Plata on April 2nd 2013, a relocation project began to take shape as it was deemed necessary to implement major hydraulic works at said site location so as to prevent another similar catastrophe from happening again. It should be emphasized that in this essay we will address the modes of organization and participation of the inhabitants of Ringuelet settlement before their move as we consider community intervention fundamental – though often disregarded – for implementing urban public policies as well as having a strong influence upon results; we also consider that processes are as important as products and that space appropriation depends, to a large extent, on this. Therefore, the question from which we start is: How do these neighbors participate in building their territories and commit themselves to belonging (or rather not to cease belonging) to the city? In the end, we will also explore the type of subject and the type of society we promote -and we long for- to constitute in such processes.
Topic:
Social Stratification, Urbanization, Local, and Settlements
Political Geography:
Argentina, South America, La Plata, and El Gato