The present study identifies major economic, legal and political determinants of fiscal corruption, and systematically … investigates the extent to which these determinants explain differences in fiscal corruption internationally. Based on cross … size and economic development, and the lower the level of tax law complexity, the lower is the level of fiscal corruption …

We provide empirical support and a theoretical explanation for the vicious circle of political corruption and tax … corruption can emerge based on the existence of strategic complementarities, indicating that “corruption” may corrupt …

Customs-related corruption costs World Customs Organisation (WCO) members at least $2 billion in customs revenue each … only help reduce corruption and improve efficiency - in a large number of customs agencies -- if the customs agency …'s director undertakes a big-bang approach to reform. We also find support for the corruption clubs theory - that customs agencies …

This paper analyzes the relationship between gender and corruption, controlling for country-specific heterogeneity in a … the involvement of women in society and the absence of corruption. However, once country-fixed effects are acknowledged … corruption by 2.5 index points (scale from zero to ten). Surprisingly, the link between the share of women in the labor force and …

industrialized world. Several scholars argue that corruption is one of the major obstacles to increase tax revenues but focus on … perceived corruption and remain on the macro-level. This study uses mirco-level data from the Afrobarometer survey wave 5 and … thus relates personal corruption experiences to tax morale. The nationally representative survey includes information about …

In this paper we present and test a theory of how political corruption, found in many transition and emerging market … institutions that do not punish political corruption result in political connectedness of firms that in turn has a negative effect …

resource-rich countries, the decision of host governments to expropriate these investments, and the level of corruption. Higher … production. Moreover, resource production leads to high levels of corruption. Our theoretical results are confirmed by … estimations of a simultaneous equation model for 50 resource-rich countries in which we endogenize expropriation risk, corruption …

effect is strengthened in countries with lower level of public sector corruption and better functioning legal systems …