In this paper I study the impact of government corruption on tax avoidance by corporations with tax liability in China …. I begin by developing a model of a firm's choice of tax avoidance based on the level of corruption in the firm. I show … that a higher level of government corruption and a higher tax rate are predicted to increase a firm's tax avoidance. My …

Recent studies have highlighted the adverse impact of corruption on economic performance. This paper advances the … hypothesis that corruption is largely a symptom of underlying weaknesses in public policies and institutions, a formulation that … provides deeper insights into economic performance than do measures of perceived corruption. The hypothesis is tested by …

China's markets gained 3.86% around December 4, 2012, when the Party announced anti-corruption reforms. State … liberalized provinces, especially those with high past ETC. These findings support investors' expect reduced official corruption …

This paper investigates the relation between public corruption and the composition of state government expenditures in … the United States. The results suggest that the United States is not immune to the adverse effects of corruption that have … been documented using country-level expenditure data. In particular, I find that corruption reduces the share of spending …

This paper investigates whether the costs of corruption are conditional on the extent of government intervention in the … economy. We use data on corruption convictions and economic growth between 1975 and 2007 across the U.S. states to test this … evidence for the "weak" form of the grease-the-wheels hypothesis. While corruption is never good for growth, its harmful …

Using state level data on corruption convictions from the U.S. Department of Justice’s Public Integrity Section (PIN … corruption convictions tend to be higher in politically important states. However, this effect decreases in magnitude and becomes … statistically insignificant when states have a governor of the same political party as the president. Thus, corruption convictions …