In an attempt to explore the linkages between corruption surveys, underreporting corruption experiences and causes of reluctance to report corruption, this paper provides insight into solutions applied to mitigate the underreporting risks in surveying corruption experiences in Croatia. Based on...

Auditing institutions, such as the German Federal Court of Audit (BRH), provide information on public revenue and public spending. The question of how to increase tax compliance has been of frequent interest. Unfortunately, information from German taxpayers? declaration behaviour (beyond the...

Unlike economic theories of tax law enforcement, real income tax law application requires thorough interpretation of the law and the actual facts with regard to tax purposes. The automatic assessment produced by a computer program in German tax offices suggests the existence of a mechanically...

Collaborative public procurement has been gaining traction in recent years and could be considered at the spearhead of public procurement reform and innovation. The 2014 reform of the EU public procurement rules (mainly Directive 2014/24) has expanded the tool-kit available to contracting...

We use high-quality panel data on corruption convictions, new panels of assistant U.S. attorneys and relative public sector wages, and careful attention to the consequences of modeling endogeneity to estimate the impact of prosecutorial resources on criminal convictions of those who undertake...

In the United States today, a public official’s lawful income consists of a salary. But until a century ago, American law frequently provided for officials to make money on a profit-seeking basis. Prosecutors won a reward for each defendant convicted. Tax collectors received a percentage of...

This study considers the effect that judicial and police efficiency exercised on crime in 25 of the 33 political-administrative divisions in Colombia during the period 2000-2011. Specifically, the study seeks to determine whether the reduction of crime was the result of increases in the cost of...

Over the last decade, some fifty countries around the world have adopted Freedom of Information Acts (FOIAs), which allow citizens to force the release of information from public offices. Here, we are interested in analyzing the determinants for adopting FOIAs. We apply a set of survival...

Modernity is usually thought as a complex society with clearly differentiated spheres of everyday life. It means, in particular, that economic rules do not interfere with the norms structuring political, social, scientific and other interactions. The complex, differentiated society sharply...