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on this specific part of the hidden economy. -- Hidden economy ; labor market ; taxation ; corruption … corruption being prominent among them. In part 4 we set up and quantify a model to analyze the interrelationships among the … consumption and the level of corruption. We also demonstrate that the concealed consumption share plays an important role in the …
Persistent link: https://www.econbiz.de/10003644143
. -- Taxation ; corruption ; labour market ; hidden economy …The paper investigates how tax rates, corruption and institutional aspects of the labour market influence the size of … corruption, as well as the establishment of a new concept and variable, the subjective tax rate. Alternative regression …
Persistent link: https://www.econbiz.de/10003435426
This paper revisits the effects of corruption on the state's capacity to raise revenue, building on the existing …-2014, compiled by the IMF. It finds that-consistent with the existing literature-corruption is negatively associated with overall tax … revenue, and most of its components. This relationship is predominantly influenced by the way corruption interacts with tax …
Persistent link: https://www.econbiz.de/10012929954
We analyze the impact of trust on bargaining behavior between auditor and auditee in a tax setting. We study the effect of interpersonal trust and trust in government on both taxpayer and tax auditor. In an experiment with variation in pairwise trust settings, we find evidence that both kinds of...
Persistent link: https://www.econbiz.de/10012501267
This paper provides evidence from a fragile state that citizens demand more of a voice in the government when it tries to tax them. I examine a field experiment randomizing property tax collection across 356 neighborhoods of a large Congolese city. The tax campaign was the first time most...
Persistent link: https://www.econbiz.de/10012261968
Persistent link: https://www.econbiz.de/10012589531
This paper investigates the relationship between taxation and firm performance in developing countries. Taking firm … to be sample dependent. We also provide evidence that the positive effect of taxation on firm growth falls significantly … when corruption is too pervasive, and when the origin of tax revenue origin reduces government accountability. Lastly, our …
Persistent link: https://www.econbiz.de/10011540215
Persistent link: https://www.econbiz.de/10003404803
Persistent link: https://www.econbiz.de/10009244603
Evidence from Uganda confirms that corruption retards development even more than taxation does …
Persistent link: https://www.econbiz.de/10010524241