Gauthier, Bernard P.; Goyette, Jonathan; Kouamé, … - 2020
behavior affects two main sectors where corruption is rampant: taxation and government contracts. The paper shows that … corruption in tax administration tends to be mainly a demand-side phenomenon. Paying a bribe requested by a public official is … suggest, on the contrary, that corruption is a supply-side phenomenon, with bribe transactions generally initiated by firms to …