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bureaucrats. It is shown that the existence of tax evasion does not affect corruption activities at the firm level, while the … budgetary repercussions of tax evasion induce less corruption. Policy measures which alter the gains or losses from corruption …
Persistent link: https://www.econbiz.de/10012780466
In 2018, the European Council and the UK and Spanish governments each proposed to introduce a Digital Services Tax (DST), to be levied on the revenue of large digital platform companies earned from advertising, online intermediation, and/or the transmission of data. We offer a rationalization of...
Persistent link: https://www.econbiz.de/10012894237
bureaucrats. It is shown that the existence of tax evasion does not affect corruption activities at the firm level, while the … budgetary repercussions of tax evasion induce less corruption. Policy measures which alter the gains or losses from corruption …
Persistent link: https://www.econbiz.de/10005196227
attempts to increase the severity of punishment will alter the payoff of the individuals involved, leaving unchanged the … the certainty of punishment and the ability of the government to enforce it …
Persistent link: https://www.econbiz.de/10012979544
limited period). The stated reason for this sudden “demonetization” was to combat tax evasion and corruption associated with … is little evidence that sectors thought to be associated with greater tax evasion or corruption experienced significantly … may be due to possible indirect effects of the announcement on perceptions of future corruption among these firms …
Persistent link: https://www.econbiz.de/10012942383
This paper analyzes the influence of the shadow economy on corruption and vice versa. We hypothesize that corruption … that the shadow economy reduces corruption in high income countries, but increases corruption in low income countries. We … also find that stricter regulations increase both corruption and the shadow economy …
Persistent link: https://www.econbiz.de/10013317657
We demonstrate that the choice of the transfer price and its effect on intra-firm trade and investment depends on the probability of detection and thus on the measure, on which tax authorities base their audit. A policy implication of the paper is that it should be preferable to condition audits...
Persistent link: https://www.econbiz.de/10013046061
We examine the effect of the interaction between resource rents and democracy on corruption for a panel of 29 Sub …-Saharan countries during the period from 1985 to 2007. We find that higher resource rents lead to more corruption and that the effect is … suggest that the mechanisms through which resource rents affect corruption cannot be separated from political systems …
Persistent link: https://www.econbiz.de/10013092386
corruption and the concealment of officials' bribes, tax havens discourage the provision of public goods and hence have also a …
Persistent link: https://www.econbiz.de/10013119115
The paper analyzes the relation between institutional quality, such as corruption, in a country and its monetary regime …. It is shown that a credibly fixed exchange rate to a low inflation country, like a currency board, can reduce corruption … countries with regard to the level of corruption …
Persistent link: https://www.econbiz.de/10013316396