the avoidance of double taxation as well as the combat of tax evasion and corruption. (3) The avoidance of harmful tax …

We use high-quality panel data on corruption convictions, new panels of assistant U.S. attorneys and relative public … greater prosecutor resources result in more convictions for corruption, other things equal. We find more limited, recent … previously identified correlates and causes of corruption. By explicitly determining the allocation of prosecutorial resources …

correlates with perceptions of corruption. We find judicial independence to be of major relevance for a tamed bureaucracy …. -- public sector ; rents ; life satisfaction ; corruption ; judicial independence …

opportunities for corruption and organised crime to flourish. Clear operational independence with accountability is essential for … bodies monitoring and assessing the extent of corruption. This Working Paper relates to the 2013 OECD Economic Survey of …

The current work focuses on the economics of corruption, with an emphasis on the influence of internet users and press … freedom on the perception of corruption. An analysis of crosssectional data obtained for 113 countries in 2010 was implemented … press freedom, have isolated and economically significant effects on the way corruption is perceived. In particular …

In this paper is realised an evaluation of a series of aspects concerning the corruption phenomenon. Thus, using … information obtained at a sample level is evaluated the level of corruption on the ensemble of economy, but also on some domains … of activity. Also, are equally evaluated a number of factors that contribute to the corruption maintenance at higher …

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 …

with anti-corruption regulations) can greatly contribute to the wider anti-corruption literature. Internal audit techniques … can overcome the weaknesses of the four predominant approaches to evaluating anti-corruption regulatory performance – the … manuals and handbooks approach. This paper discusses a compliance audit of anti-corruption regulations in an anti-corruption …