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In 1984 and 2000, significant changes were made to the tax treatment of employee stock options in Canada. Although designed to increase the use of stock options as a compensation vehicle (1984) and decease the loss of knowledge workers (2000), we argue that these tax changes were largely...
Persistent link: https://www.econbiz.de/10011109817
Economic and political literature widely studied the effects of electoral system on corruption. But very little … proportionality degree of the electoral system impacts political corruption directly and in a conditional way: through the degree of … that both the direct and the indirect effect matter in explaining corruption. As the electoral system becomes more …
Persistent link: https://www.econbiz.de/10011107367
designing property rights in Pakistan and its impact on corruption. The study concludes that there are lots of anomalies in the … constraints, would definitely increase corruption in the short, i.e., in the period of transition. But in the long run when the … system is setup we can hope that the extent of corruption will decrease. …
Persistent link: https://www.econbiz.de/10011107611
This paper empirically investigates the connection between corruption and crime. Such linkage has been often … underestimated because corruption has been often analyzed as a white-collar crime. In fact it is not characterized by violence …. Recently a theoretical connection has been suggested to highlight that corruption and crime can be considered strategic …
Persistent link: https://www.econbiz.de/10011108194
In this paper we examine the determinants of ex-ante state capture analyzing all the legal acts that have been passed in the period 1990-2011 in Poland. We find that during this the majority of legal acts were passed with the aim to satisfy the interest of particular groups. Furthermore, the...
Persistent link: https://www.econbiz.de/10011108742
to explore the impact of a country’s political environment on its level of corruption. The study provides strong evidence … urbanization are associated with a lower level of public sector corruption across all 121 countries. The colonial dummies and …
Persistent link: https://www.econbiz.de/10011110531
Corruption in general and doping in particular are ubiquitous in both amateur and professional sports and have taken …
Persistent link: https://www.econbiz.de/10011110608
out in Barranquilla, Colombia, in order to investigate whether corruption and informality are complements or substitutes …. It was found that it is necessary to distinguish between bureaucratic and political corruption when examining the … relation with informality, as the results can be opposite. In Barranquilla, bureaucratic corruption and informality seem to be …
Persistent link: https://www.econbiz.de/10011111693
Corruption in India is ubiquitous and may be broadly identified as illegal and legal. This paper delves into the … typology of legal corruption in India, which, apart from abuse of discretionary power, and tactical law and policy making, also … strongly support the existence of this form of legal corruption in India. The paper recommends that practices of ‘misuse’ of …
Persistent link: https://www.econbiz.de/10011257870
underlying o®ense with a criminal sanction for corruption, both imposed on o®enders. A higher criminal sanction for the … underlying o®ense implies that the government must spend more resources to detect and punish corruption (since the likelihood of … corruption (in order to o®set the negative e®ect on deterrence). …
Persistent link: https://www.econbiz.de/10011257930