Amodio, Francesco; Choi, Jieun; De Giorgi, Giacomo; … - 2018
Firms in developing countries often avoid paying taxes by making informal payments to tax officials. These bribes may … incentive scheme for business tax inspectors that rewards them according to the anonymous evaluation submitted by inspected … taxes, tax revenues increase. Our study highlights the role of firm heterogeneity and market structure in shaping the …