In an environment with extensive corruption where much of the population evades paying their full taxes due, we tackle …

payable. The first experiment examines a setting where a taxpayer can choose to report higher income in the presence of a … experiment examines whether the involvement of a professional tax advisor increases or decreases the percentage of income …

corruption is pervasive - a model that considers the existence of strategic transmission of information. Most of the literature … on corruption assumes that the taxpayer and the tax inspector jointly decide on the income to report, which also … part of a larger effort in the group to understand how the existence of corruption affects the remuneration schemes tax …

This paper presents a new methodology to detect corruption in customs and applies it to Madagascar’s main port … the approach, but also triggered a novel manifestation of manipulation that rejuvenated systemic corruption. Tax revenue … losses associated with the corruption scheme are approximately 3 percent of total taxes collected and highly concentrated …

found that corruption provides tax officials incentives to work harder in finding evasion. When trying to increase …

corruption and tax compliance. We explore this through a formal leniency program. In our experiment, we nest collusive corruption …