“Cumplimiento de las Normas Fiscales: El caso de México”, by Alil Álvarez Alcalá, is a book published in 2014 by editorial Tirant lo Blanch México. The book is an economic analysis of fiscal norm compliance in Mexico. Alil argues that the “context” in which individuals make decisions must be taken into consideration, specifically social norms (what others do) and perceptions of the system being fair or not. The methodological foundation incorporated in this piece is the Social Economy by Gary Becker and his colleagues, and Behavioral Law and Economics. The back cover of the book, written by Luis Rayo Fierro, co-author of the Gary Becker Nobel Economy Prize, claims “In this innovative study, Álvarez Alcalá exposes a vital facet of fiscal norms in society. Considering we are intensively social human beings, our behaviors depend in great measure on the behaviors of others.” The prologue of the book was written by José Ramón Cossío D., Minister of the Mexican Supreme Court and a Lecturer at Instituto Tecnológico Autónomo de México (ITAM), who says: “The goal of the study is to look at how the different means of paying taxes are affecting economic rationality… Alil is a clear reflection of the type of academic-professional that the Faculty of Law at ITAM has wanted to offer our country.”
PRESS ROOM
“COMPLIANCE OF FISCAL NORMS: THE CASE OF MEXICO” (TIRANT LO BLANCH MÉXICO, 2014)
Tel.: +52 (55) 5083.5085 | contacto@alvarezalcala.com.mx