This paper analyzes land transactions between municipalities and private businesses based on official data and business surveys in 15 regions of the Russian Federation. Since the Russian Federation passed the new Land Code in 2001, land privatization has been officially encouraged by the federal...

This paper reviews the literature that explores the drivers and effects of financial secrecy on emerging economies. It shows that most of the research on financial secrecy has been focused on issues of tax avoidance, neglecting the problems of institutional arbitrage that go beyond taxation...

This study takes advantage of a publicly salient policy sphere - road quality - in the Russian Federation's capital city to explore the use of digital technologies as means of aggregating information and demonstrating government capacity and effectiveness. It focuses on the potential linkage...

This study examines federal reforms in Putin's Russia under the framework of principal-agent model. It establishes the rationale and intended outcomes of these reforms and then describes their real consequences. The main findings bear on the nature of changes in the gubernatorial body, regional...

Two competing conceptualizations of corruption in the literature allow viewing it either as efficient or burdensome from firms' perspective. Using data on the prevalence and nature of firms' interactions with tax authorities in 28 countries in Europe and Central Asia, this paper contributes to...

"The authors use firm-level survey data on 998 small and medium enterprises registered for tax in South Africa regarding tax compliance costs to investigate the use of outsourcing to complete tax compliance tasks. Overall, about 43 percent of the enterprises do all their tax compliance work...