Tax bribes are a very real part of the tax culture in transition countries. Economic transition, fiscal reforms, and efforts to strengthen tax administration are changing the tax cultures of transition countries, however. This paper examines firm-level survey data on the frequency of firms being...

This paper reports the first empirical evidence that fiscal reform efforts in transition countries have positive effects. Using the EBRD BEEPS I and II data, reported in 1999 and 2002, rigorous econometric models are estimated showing that the share of bribes paid to tax collectors is reduced in...

This paper examines citizen trust in government, willingness to pay taxes, and desire for redistribution in transition countries. A theoretical model of trust in government is developed explaining willingness to pay (WTP) for public goods and empirical models are estimated for improved public...

This paper employs an extensive household survey data set covering a wide range of transition countries to empirically characterize real estate ownership of households. The types of dwellings, housing tenure (own vs rent), second home and land ownership, and mortgage prevalence by household...