corruption on the variation of relative tax revenues (their ratio to GDP) in the OECD countries in 2000-2004. The relationship … between the interaction of tax rates with corruption and the relative tax revenues shows an inverse U-shape line, as if it … the interaction between the tax rates and the level of corruption, and the third one is a negative effect of the …

The paper investigates how tax rates, corruption and institutional aspects of the labour market influence the size of … corruption, as well as the establishment of a new concept and variable, the subjective tax rate. Alternative regression …. -- Taxation ; corruption ; labour market ; hidden economy …