In may 2002, Alil Álvarez Alcalá presented the thesis “Tax Compliance: A Proposal for Mexico” to the Stanford Program in International Legal Studies at the Stanford Law School, Stanford University, to fulfill the requirements for the degree of Master of the Science of Law. The thesis makes a tax reform proposal for Mexico based on an analysis of theories of tax compliance. The proposal is based on the assumption that individuals, in the domain of tax compliance, by and large, act as rational decision-makers. These decision-makers face monetary and non-monetary costs and benefits as well as transaction costs. In dealing with these costs, individuals compare the costs of complying with the cost of not complying and make a presumably rational decision within a set of given alternatives.
PRESS ROOM
“TAX COMPLIANCE: A PROPOSAL FOR MEXICO” (2002)
Tel.: +52 (55) 5083.5085 | contacto@alvarezalcala.com.mx