Sven Piechottka Book order

Exploring the relationship between public social spending and tax morale, this seminar paper proposes a conceptual framework to understand tax compliance beyond traditional economic models. It highlights the increasing scholarly interest in tax morale and its determinants, suggesting that public social spending plays a crucial role. The paper outlines a research hypothesis to be tested in three selected countries, detailing a research concept while acknowledging potential limitations. The conclusion summarizes the implications and promises of this approach, contributing to the broader discourse on tax compliance.

This seminar paper analyzes structural adjustment reforms in Chile, Bolivia, Peru, and Argentina during the 1980s, highlighting how unique political and historical contexts influenced reform outcomes. It concludes that while orthodox policies aided economic stabilization, they did not guarantee structural adjustment, necessitating further research into contextual factors affecting reform success.