Showing 1 - 10 of 134
We present an experimental study on the wasted resources associated with tax evasion. This waste arises from taxpayers and tax authorities investing costly effort in the concealment and detection of tax evasion. We show that these socially inefficient efforts - as well as the frequency of tax...
Persistent link: https://www.econbiz.de/10005062718
corruption on the one hand, and growth and investment on the other, and it highlights the costs to economies where the state is …
Persistent link: https://www.econbiz.de/10005077053
—actually causes an increase in corruption. Theory provides no guidance as to the direction of causality—on the one hand, reforms make …Corruption scandals seem to abound in countries that have recently undergone reform. Despite the proliferation of … politicians accountable to voters, as well as introduce more competition, which should decrease corruption. On the other hand, the …
Persistent link: https://www.econbiz.de/10005125949
survey of enterprises carried out for the GCR, we find that firms from emerging economies single out corruption and excessive … bureaucracy among the top constraints to their business operations, while excessive bureaucracy and the tax regime are identified …
Persistent link: https://www.econbiz.de/10005126032
This paper argues that even temporary barriers to entry present at the very beginning of transition may lead to permanent extortion development. Entry restrictions, if binding, lead to excess profits, which create an incentive to extort. The emergence of extortionists reduces the expected profit...
Persistent link: https://www.econbiz.de/10005062420
available theoretical explanations of causal relationships between globalisation and governance. Microeconomic theory helps us …’s corruption levels. Examining a large sample of countries covering a 20-year long period, we found robust empirical support for … the fact that increases in import openness do indeed cause reductions in corruption, a crucial aspect of governance. The …
Persistent link: https://www.econbiz.de/10005408075
Traditionally, national governance and corruption challenges have been seen as: i) particularly daunting in the poorer … undue influence. We construct a new set of ethics indices, encompassing forms of (legal) corruption not subject to … measurement in conventional (illegal) corruption indicators. It is found that manifestations of legal corruption may be more …
Persistent link: https://www.econbiz.de/10005408399
institutions and corruption. A simple game theoretic model is built to show that corruption produces a tragedy of the anticommons …. It is also shown that coordinated corruption or 'maffia' behaviour produces a better use of resources than uncoordinated … corruption. …
Persistent link: https://www.econbiz.de/10005412527
This paper analyses the anti-corruption activities of 24 transition countries in the period 1999-2002. These activities … are divided into omnibus anti-corruption programmes, legislative reform aimed at tackling corruption, and adherence to … international anti-corruption conventions. The paper presents a new measure for determining the extent of anti- corruption activity …
Persistent link: https://www.econbiz.de/10005412534
Corruption has a negative impact on society and economy. The transition process in Central and Eastern Europe (CEE …) uncovered dormant possibilities for corruption and necessity for appropriate steps to be taken. We document the state of … corruption in the Czech Republic and the measures introduced to fight it. We cover sectors of society and economy according to …
Persistent link: https://www.econbiz.de/10005560992