Showing 1 - 10 of 98
Official A at almost all individual detection levels. This 'legitimacy' effect may help explain why anti-corruption policies …
Persistent link: https://www.econbiz.de/10011653949
analyse how petty corruption erodes tax morale. A mediation analysis shows that petty corruption directly reduces tax morale … severe in countries and regions where fewer people are affected by petty corruption and becomes insignificant if extortion of …
Persistent link: https://www.econbiz.de/10011654002
This paper adds to the recent literature on firm-level corruption by relying on rich data including detailed … large and significant positive association between corruption and firm performance. We further show that the type of bribe …
Persistent link: https://www.econbiz.de/10011688616
Cross-border traders face a choice between official and unofficial border crossings. The latter allow them to evade taxes, but expose them to other risks, such as bribes, fines, and arrest. We investigate the perceptions of cross-border traders about the risks of trading officially vs...
Persistent link: https://www.econbiz.de/10014548605
While the effects of corruption on bilateral trade have been relatively well explored, its effect on the composition of … trading partners has not been studied. In this paper, we argue that corruption in a country is likely to impose asymmetric … costs on its trading partners depending on their characteristics. As a result, as the level of corruption in a country …
Persistent link: https://www.econbiz.de/10012424101
relationship is influenced by the quality of local institutions, as proxied by corruption. We use representative data from a large … corruption environments. We find that corruption leads to more pessimistic beliefs about others' contributions in heterogeneous … groups, and this is an important mechanism explaining our results. In doing so, we highlight the indirect costs of corruption …
Persistent link: https://www.econbiz.de/10012424114
of offshore entities as an indicator of corruption risk. We find that the number of new shell companies increases by 11 … the award of an exploration licence increases the risk of corruption. Consistent with rent-maximising behaviour, this … association is stronger when the price of oil increases. Our work informs the fight against corruption, proposing greater …
Persistent link: https://www.econbiz.de/10013204768
This paper considers the effect of corruption on the effciency of capital investment. Using firm-level level data from …
Persistent link: https://www.econbiz.de/10010319956
The paper explores the paths towards building institutional foundations for inclusive development in Sub-Saharan Africa. Viewing institutional configurations as a system of multiple equilibria, the concepts of endogenous institutions and institutional changes are used to address the question of...
Persistent link: https://www.econbiz.de/10011418567
Using the universe of South African corporate tax returns for 2009-14, we estimate profit- and debt-shifting responses in South Africa. We find evidence that South African subsidiaries engage in profit shifting and that profit-shifting responses to tax incentives across all channels are...
Persistent link: https://www.econbiz.de/10011653940