The economic literature on audit design has almost entirely ignored tax agencies' practical reliance on whistle-blowers for the successful conduct of tax investigations. The authors compare the tax agency's performance under a one-round blind-audit policy and a two-round...

Using firm level data on 70,000 enterprises in 107 countries, this paper finds importanteffects of access to finance, business regulations, corruption, and to a lesser extent,infrastructure bottlenecks in explaining patterns of job creation at the firm level. The paperfocuses on how the impact...

Political corruption is a concern of many modern democracies. It weakens democraticinstitutions, restricts public services, and lowers productivity undermining economicdevelopment. Yet despite its importance, our understanding of what determines corruption islimited. This paper uses a novel...

This paper analyses how governance or institutional quality and tax morale affect the shadoweconomy, using an international country panel and also within country data. The literaturestrongly emphasizes the quantitative importance of these factors to understand the level andchanges of shadow...