Corruption, taxes and compliance /

This paper revisits the effects of corruption on the state's capacity to raise revenue, building on the existing empirical literature using new and more disaggregated data. We use a comprehensive dataset for 147 countries spanning 1995-2014, compiled by the IMF. It finds that-consistent with th...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autores principales: Baum, Anja (Autor), Gupta, Sanjeev (Autor), Kimani, Elijah (Autor), Tapsoba, Sampawende J.-A. (Sampawende Jules-Armand) (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: [Washington, D.C.] : International Monetary Fund, [2017]
Colección:IMF working paper ; WP/17/255.
Temas:
Tax evasion.
Taxpayer compliance.
Taxation.
Taxes
Fraude fiscale.
Impôt.
Acceso en línea:Texto completo

MARC

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100 1 |a Baum, Anja,  |e author. 
245 1 0 |a Corruption, taxes and compliance /  |c by Anja Baum, Sanjeev Gupta, Elijah Kimani, and Sampawende Jules Tapsoba. 
264 1 |a [Washington, D.C.] :  |b International Monetary Fund,  |c [2017] 
264 4 |c ©2017 
300 |a 1 online resource (32 pages) 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
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490 1 |a IMF Working Paper ;  |v WP/17/255 
588 0 |a Online resource; title from PDF title page (EBSCO, viewed July 30, 2019) 
520 3 |a This paper revisits the effects of corruption on the state's capacity to raise revenue, building on the existing empirical literature using new and more disaggregated data. We use a comprehensive dataset for 147 countries spanning 1995-2014, compiled by the IMF. It finds that-consistent with the existing literature-corruption is negatively associated with overall tax revenue, and most of its components. This relationship is predominantly influenced by the way corruption interacts with tax compliance. The establishment of large taxpayer offices improves tax compliance by dampening the perception of corruption, thereby boosting revenue. 
505 0 |a Cover -- Content -- I. Introduction -- II. Literature Review -- III. Dataset -- IV. Stylized Facts -- V. Revisiting The Impact Of Corruption On Tax Revenue -- VI. Improving Compliance-The Impact Of Institutions -- VII. Policy Conclusions -- References -- Figures -- 1. Total Tax Revenue -- 2. Tax Revenue Components and Corruption -- 3. Tax Compliance and Corruption -- 5. Effectiveness of Compliance Offices -- Tables -- 1. Literature Summary of Panel Estimation Techniques for the Impact of Corruption on Public Revenue -- 2. The effect of corruption on tax revenue -- 3. The effect of corruption on tax revenues components -- 4. Impact of Institutions on Corruption and Tax Revenue -- Baseline -- 5. Impact of LTOs on Tax Revenue-Robustness -- Appendices -- I. Variance Decomposition of Corruption, Instruments, and Tax Revenues-to-GDP -- II. First Stage -- III. Results with ICTD -- IV. LTO, MTO, and ACA Establishment Dates -- V. Summary Statistics. 
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650 0 |a Tax evasion. 
650 0 |a Taxpayer compliance. 
650 0 |a Taxation. 
650 2 |a Taxes 
650 6 |a Fraude fiscale. 
650 6 |a Impôt. 
650 7 |a Tax evasion.  |2 fast  |0 (OCoLC)fst01143749 
650 7 |a Taxation.  |2 fast  |0 (OCoLC)fst01143876 
650 7 |a Taxpayer compliance.  |2 fast  |0 (OCoLC)fst01144078 
700 1 |a Gupta, Sanjeev,  |e author. 
700 1 |a Kimani, Elijah,  |e author. 
700 1 |a Tapsoba, Sampawende J.-A.  |q (Sampawende Jules-Armand),  |e author. 
830 0 |a IMF working paper ;  |v WP/17/255. 
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