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expenditures capacity. But corruption in revenue administration can have a serious impact on fiscal sustainability by reducing the … tax revenue of a government. Corruption in revenue administration also discourages honest taxpayers by making the black …-market a more attractive alternative. Revenue administration is an attractive sector for corruption to take place as the …
Persistent link: https://www.econbiz.de/10013132688
Standard anticorruption interventions consist of intensified monitoring and sanctioning. Rooted in principal-agent theory, these interventions are based on the assumption that corrupt acts follow a rational cost-benefit calculation by gain-seeking individuals. Given their mixed results, however,...
Persistent link: https://www.econbiz.de/10012838125
following issues: (a) how do irregularities and instances of corruption persist in spite of safeguards and thereby find the … deficiencies of the current procurement processes and control mechanisms, (b) recommending appropriate corruption prevention …
Persistent link: https://www.econbiz.de/10012961585
Throughout much of the world, corruption in the civil service undermines state capacity, impedes economic development …, and saps citizens' morale. But while its pernicious effects are widely recognized, the roots of corruption remain poorly … understood. Whereas most studies on corruption's origins focus on the incentives bureaucrats face once in office, this study …
Persistent link: https://www.econbiz.de/10012943396
This paper argues that oil revenue management and public investment in Congo are vulnerable to corruption as a result … of limited transparency and accountability. Corruption has potentially contributed to poor macro-fiscal outcomes. The … paper acknowledges the authorities' anti-corruption efforts made so far and proposes further critical reforms to reduce …
Persistent link: https://www.econbiz.de/10012867679
Using a unique database of banking transactions, I examine the relationship between auditing and income diversion in a sample of 25,824 companies. In contrast to other studies, my methodology enables me to accurately measure corporate theft and observe the fees charged by auditors, which are not...
Persistent link: https://www.econbiz.de/10012868952
comply with regulations before undertaking an activity. Officials verify their compliance and may engage in corruption. In … line with existing work, the government tolerates corruption and weak enforcement when it does not communicate with … corruption and improves regulatory enforcement. In an extension, we incorporate intermediaries and show their presence makes the …
Persistent link: https://www.econbiz.de/10012970762
corruption in administrations. In our model, entrepreneurs must comply with regulation before undertaking a risky activity …
Persistent link: https://www.econbiz.de/10013003173
Systemic (but lawful) political corruption reduces well-being and equity in America. Madisonian democracy is no longer … capable of containing such corruption. Proposals currently on the table to stem corruption are unlikely to be effective …
Persistent link: https://www.econbiz.de/10013004353
Corruption has become an increasingly salient issue in India today, spawning both enormous interest from the media as … policy options under discussion, and the actual evidence base drawn from empirical research on corruption. We attempt to … bridge this gap, directly addressing the particular challenges that corruption in India poses. Academic evidence supports the …
Persistent link: https://www.econbiz.de/10013012603