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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Bibliographic Details
Call Number:Libro Electrónico
Main Authors: Baum, Anja (Author), Gupta, Sanjeev (Author), Kimani, Elijah (Author), Tapsoba, Sampawende J.-A. (Sampawende Jules-Armand) (Author)
Format: Electronic eBook
Language:Inglés
Published: [Washington, D.C.] : International Monetary Fund, [2017]
Series:IMF working paper ; WP/17/255.
Subjects:
Tax evasion.
Taxpayer compliance.
Taxation.
Taxes
Fraude fiscale.
Impôt.
Online Access:Texto completo
Table of Contents:
  • 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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