Cheating on Taxes: A Comparative Study of Opinion in Six Latin American Countries and the USA

Author(s):  
Robert W. McGee ◽  
Wendy Gelman
2015 ◽  
Vol 38 (2) ◽  
pp. 149-165 ◽  
Author(s):  
Verónica Baena

Purpose This study aims to enhance the knowledge that managers and scholars have on franchising expansion. In this sense, it is worth mentioning that although the body of literature on international management focusing on emerging markets is growing, the attention paid to the Latin American context continues to be limited. This is surprising given the substantive economic importance of the region with a population over 590 million, and a gross domestic product of approximately US$5 trillion. To cover this gap, the present study examines how a number of market conditions may drive diffusion of franchising into Latin America: geographical distance, cultural distance, political stability and economic development. The authors also controlled for the host country’s market potential, transparency, unemployment rate and efficiency of contract enforcement. Design/methodology/approach This study uses a quantitative approach applied to a sample of 77 Spanish franchisors operating through 4,064 franchisee outlets across 21 Latin American countries in late 2012. They are: Argentina, Brazil, Chile, Colombia, Costa Rica, Cuba, Dominican Republic, Bolivia, Ecuador, El Salvador, Guatemala, Haiti, Honduras, Mexico, Nicaragua, Panama, Paraguay, Peru, Puerto Rico, Uruguay and Venezuela. Findings Results conclude that geographical distance between the host and home countries, as well as the level of host country’s political stability, economic development, market potential and transparency are able to drive the spread of international franchising across Latin American nations. Research limitations/implications This study provides readers with a general overview of the current state of global franchising diffusion overseas. Results obtained in this study are useful for understanding and predicting the demand for franchising in Latin American countries. Practical implications Economics reports argue that by 2050, the largest economies in the world will be China, the USA, India, Brazil and Mexico. This fact highlights the substantive importance of Latin America for foreign investors willing to expand their business abroad. In an attempt to give insights from the Latin American context, the present paper develops and tests a model that can be useful to franchisors willing to establish new outlets in the region. In addition, our findings offer guidance to firm managers seeking to target their franchises in Latin America. Franchisors may then use the results of this study as a starting point for identifying such regions whose characteristics best meet their needs of expansion. Originality/value This paper explores how market conditions may drive international diffusion of franchising into Latin American markets. The scant theoretical or empirical attention given to this topic has usually been examined from the USA and British base and focused on developed markets. To fill this gap, the present study analyzes the international spread of the Spanish franchise system into Latin America as a market for franchising expansion.


2021 ◽  
Vol 7 (Extra-B) ◽  
pp. 297-304
Author(s):  
Elizaveta Andreevna Vinogradova ◽  
Marina Vladimirovna Kuznetsova

Nowadays the globalized world faces new challenges, for instance, trade and economic contradictions between the main actors of the world politics (the USA and China, the USA and the EU). Amid this situation, Latin America could play the card, add momentum to the cross-regional contacts and considerably benefit from it. Fostering relations with the EU serves the national interests of Latin American countries, since the EU investment and technologies can be the tools to modernize the economy. The EU is the leader in implementing harmonization between regions. The relations between the EU and Latin America can be considered as a model of hybrid interregionalism. While bilateral relations or the ties of the EU with subregional integration associations remain strong, the relations between the EU and the entire Latin American and the Caribbean (LAC) region are still underdeveloped, and countries have been trying to rectify it recently.


2001 ◽  
Vol 29 (2) ◽  
pp. 383-419 ◽  
Author(s):  
Graham Greenleaf

Despite its recent development, the Web already contains an astonishing variety of legal materials from dozens of countries. Significant collections of legislation are already available on the Web from over 50 countries. The full text is available on the Web of all legislation from almost all the jurisdictions of the USA, Canada, Australasia, many Latin American countries and some European countries (such as Norway and Germany), and extensive collections from many other European counties (such as the United Kingdom, France, Spain, Portugal). Substantial collections of legislation are available from many developing countries, including India, Turkey, Kazakhstan, South Africa, Vietnam, Zambia, China, Mexico and Israel.


Author(s):  
Adolfo Nemirovsky ◽  
Fernando Audebert ◽  
Osvaldo N. Oliveira Jr. ◽  
Carlos J. L. Constantino ◽  
Lorena Barrientos ◽  
...  

Latin America (LA) can count some strong research centers with a tradition of research excellence in certain disciplines such as medicine and biology, nuclear technology, metallurgy and materials, among others. Latin American countries have generated networks of researchers across disciplines, centers, etc. within a country, and linking two or more countries in the region (e.g., Argentina-Brazil Bi-National Center for Nanoscience & Nanotechnology, CABN). Additionally, collaborations have extended beyond LA, mainly to the EU and the USA. In general, these programs have been quite successful in the generation of interdisciplinary nanoscience and nanotechnology (N & N) research. The relation between academia and industry has been improving in the last few years, but it is still weak. In particular, funding incentives for N&N efforts have encouraged joint efforts and contributed to new dimensions in collaborations. This chapter reviews the state of nanoscience and nanotechnology in Chile, Brazil, Argentina and Mexico.


Author(s):  
Markus Wiesenberg ◽  
Angeles Moreno

The big data revolution has changed the way organisations operate. The implications have been phenomenal for public relations and communication management professionals who are trying to understand and manage the realm of big data and what it means for them. This study is an attempt to dive deeper into the discussion on how professionals are managing the world of big data. A large survey of European and Latin American countries reveals comparative findings on the knowledge and usage of big data and automation and demonstrates large gaps between the continents. Implications for theory and practice are finally drawn.


2002 ◽  
Vol 54 (1-2) ◽  
pp. 73-98
Author(s):  
Rozita Levi ◽  
Slobodan Pajovic

The authors give a historical overview of the origin and development of terrorism in Latin America describing the forms in which it appears in this region of the world (political, military, state and narco terrorism). They also explore to what degree the attacks on the USA launched on 11 September 2001 will affect the governments of Latin American countries to harmonize their positions with those of the US government in taking joint actions in their combat to eliminate terrorist activities on the American continent.


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