Gauthier, Bernard; Goyette, Jonathan - In: Applied Economics 46 (2014) 23, pp. 2755-2765
This article develops a simple framework to analyse the negotiation over bribe and tax payments during the tax collection process. We show that the larger the bribe a firm offers to a tax collector, the larger the tax rebate it gets. More particularly, we show that the negotiation over bribe and...
