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...

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...

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...