Tax non-compliance and perceptions of corruption are key challenges to state-building in developing countries. Using a social psychology approach, we develop a theoretical model in which different forms of perceived corruption can adversely influence the way individual taxpayers behave. We then...

Purpose This paper attempts to develop a simple, static model of tax administration that is capable of explaining the widespread collusive petty tax administration corruption observed in developing countries. Design/methodology/approach This paper utilizes a positivist research framework and...

Chapter 1.Introduction -- Chapter 2. Efficiency-inducing tax credits for charitable donations when taxpayers have heterogeneous behavioral norms -- Chapter 3. Trade Liberalization and Profit Tax Reform Under Oligopolistic Vertical Trade -- Chapter 4. Properties of the Production Possibility...

1. An Overview -- 2. Tax vs Non-Tax Incentives to Stimulate Innovation and Entrepreneurship: An International Perspective -- 3. The role of tax incentives in the promotion of innovation and entrepreneurship: A time and a place -- 4. Exploring the relationship of Patented Innovation to...

Over the last two decades, many governments have sought to take stock of the burden generally imposed by their regulations, especially in relation to taxes imposed on businesses, and to identify and adopt measures to reduce the costs of complying with such regulations. In many countries, the VAT...

The large‑scale presence and the regressive nature of tax compliance costs, especially those in respect of the value‑added tax (VAT), are well documented features of the tax systems of developed countries. Although there is less evidence available in the case of developing countries,...