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Persistent link: https://www.econbiz.de/10001184258
The paper exemines the combined effect of the statutory tax rates (especially tax rates on labor) and the level of corruption on the variation of relative tax revenues (their ratio to GDP) in the OECD countries in 2000-2004. The relationship between the interaction of tax rates with corruption...
Persistent link: https://www.econbiz.de/10003755323