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Persistent link: https://www.econbiz.de/10010863170
In this paper we try to construct an hypothesis as to why, as data seem to show, countries that adopt more "transparent procurement", as calculated by the share of tender advertised publicly, are also the ones where corruption is considered more pervasive. We describe an economy where in...
Persistent link: https://www.econbiz.de/10008555403
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Reduction of fiscal evasion may be pursued by introducing incentive schemes for tax inspectors. The aim of this paper is to explain the role of such bonuses in an economic environment with corruption, i.e. in a world where entrepreneurs and tax inspectors are open to bribery. In detail, we...
Persistent link: https://www.econbiz.de/10011241791
In this paper, we explore tax revenues in a regime of widespread corruption in a growth model. We develop a Ramsey model of economic growth with a rival but non-excludable public good which is financed by taxes which can be evaded via corrupt tax inspectors. We prove that the relationship...
Persistent link: https://www.econbiz.de/10011048856
In this paper we explore tax revenue in a regime of widespread corruption in a static and dynamic framework. We prove that the relationship between tax rate and tax collection is not linear. In astatic context, this may bring about a Laffer-like behavior of overall tax revenue. A higher tax...
Persistent link: https://www.econbiz.de/10008555404
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In this paper, we explore tax revenues in a regime of widespread corruption in a growth model. We develop a Ramsey model of economic growth with a rival but non-excludable public good which is financed by taxes which can be evaded via corrupt tax inspectors. We prove that the relationship...
Persistent link: https://www.econbiz.de/10008868181
In this paper we explore tax revenues in a regime of widespread fiscal corruption in a static framework. We prove that the relationship between the tax rate and tax revenues depends on the relevance of the "shame effect" of being detected in a corrupt transaction. In countries with a "low shame"...
Persistent link: https://www.econbiz.de/10008473701