Showing 1 - 10 of 43
In recent years the topic of corruption has attracted a great deal of attention. However, there is still a lack of … empirical evidence about the determinants of corruption at the micro level. Therefore we explore in detail the impact of … political interest using three different proxies. Furthermore, investigation of the effects of political interest on corruption …
Persistent link: https://www.econbiz.de/10005673521
We argue that the decision to bribe bureaucrats depends on the frequency of corruption within a society. We provide a … behavioral model to explain this conduct: engaging in corruption results in a disutility of guilt. This implies that people … observe a lower probability to be involved in corruption if on average the guilt level of others within a country is higher …
Persistent link: https://www.econbiz.de/10005808595
the incidence of corruption. We first present an interaction-based model on corruption that predicts that the level of … corruption is positively associated with social interaction. Then we empirically verify the theoretical prediction using within … a statistically significantly positive effect on the corruption rate in China. Our findings, therefore, underscore the …
Persistent link: https://www.econbiz.de/10008740319
This paper studies the evolutions of tax morale in Spain in the post-Franco era. Tax morale, defined as the intrinsic motivation to pay taxes, might be a key determinant of the actual degree of tax compliance in a country. But despite its potential significance, most studies in the previous...
Persistent link: https://www.econbiz.de/10005673530
This paper analyses how governance or institutional quality and tax morale affect the shadow economy, using an international country panel and also within country data. The literature strongly emphasizes the quantitative importance of these factors to understand the level and changes of shadow...
Persistent link: https://www.econbiz.de/10005536943
This paper analyses how tax morale and countries? institutional quality affect the shadow economy, controlling in a multivariate analysis for a variety of potential factors. The literature strongly emphasizes the quantitative importance of these factors to understand the level and changes of...
Persistent link: https://www.econbiz.de/10005536952
their governing institutions than to rearrange nature?s bounty. Improving corruption, voice and accountability may not take … that demand factors such as corruption, voice and accountability also determine tax effort to a significant extent. …
Persistent link: https://www.econbiz.de/10005808611
In this study we explore in detail the causes of corruption in China using two different sets of data at the regional … level (provinces and cities). We observe that regions with more anti-corruption efforts, histories of British rule, higher … heterogeneity, regulation, abundance of resource and state-owned enterprises substantially breed regional corruption. Moreover …
Persistent link: https://www.econbiz.de/10008519382
With complementary Chinese data sets and alternative corruption measures, we explore the consequences of corruption …. Adopting a novel approach we provide evidence that corruption can have both, positive and negative effects, on economic … development. The overall impact of corruption might be the balance of the two simultaneous effects within a specific institutional …
Persistent link: https://www.econbiz.de/10008519383
In recent years the topics of illegal activities such as corruption or tax evasion have attracted a great deal of …
Persistent link: https://www.econbiz.de/10005226977