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This paper presents some stylised facts about the book-tax gap, i.e. the difference between book and taxable income, of Italian corporations. This divergence is a reflection of the usage of any tax shields and any applicable credits and rebates which, in turn, implies that the concept of taxable...
Persistent link: https://www.econbiz.de/10005125996
This paper uses a general equilibrium model to assess the effects of liberalising trade in telecommunications and financial services for 19 regions of the world. Results suggest that economies gain from removing barriers to the establishment of new operations (domestic or foreign), and by...
Persistent link: https://www.econbiz.de/10005556171
We are increasingly cognizant of the limits to large cross-country empirical studies in trying to understand in-depth a particular country reality, in ways useful for advice. At the same time, merely relying on a single country account at a particular point in time ignores the historical and...
Persistent link: https://www.econbiz.de/10005118669
ILLUSTRATE THE INTERRELATIONSHIPS BETWEEN NATURAL RESOURCES, CORRUPTION AND ECONOMIC GROWTH IN NIGERIA; AS WELL AS PROPOSING ANTI-CORRUPTION …
Persistent link: https://www.econbiz.de/10005118720
those in OECD countries. A possible explanation is that corruption, which is more widespread in poor countries, reduces the … this explanation: people who perceive corruption to be high in the country are also more likely to lean left ideologically … and to declare to support a more intrusive government in economic matters. Finally, we show that the corruption …
Persistent link: https://www.econbiz.de/10005118937
grounds. The first is that they prevent corruption, the second is that they democratize the financing of campaigns by …
Persistent link: https://www.econbiz.de/10005125869
traditional anticorruption measures such as the increase in corruption costs or the organization of public education campaigns … would not permanently reduce corruption levels if poverty remains diffused. Using an overlapping generation model based on a … mechanism of cultural transmission, we study the evolution both of social attidudes towards bureaucratic corruption and the …
Persistent link: https://www.econbiz.de/10005125941
corruption. It shows that an improvement in institutional quality reduces the shadow economy and affects the corruption market …. The exact relationship between corruption and institutional quality is, however, ambiguous and depends on the relative … effectiveness of the institutional quality in the shadow and corruption markets. The predictions of the model are empirically tested …
Persistent link: https://www.econbiz.de/10005125947
The causes and consequences of corruption have attracted much attention in recent years by both academics and policy … makers. Central in the discussion on the impact of corruption are perception-based indices. While informative, these indices … are ordinal in nature and hence provide no indication of how much economic loss is attributed to corruption. Arguably …
Persistent link: https://www.econbiz.de/10005125948
Corruption scandals seem to abound in countries that have recently undergone reform. Despite the proliferation of …—actually causes an increase in corruption. Theory provides no guidance as to the direction of causality—on the one hand, reforms make … 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