Corruption, Taxes and Compliance
Author/Editor: Anja Baum, Sanjeev Gupta, Elijah Kimani, Sampawende J Tapsoba
Release Date: © November, 2017
ISBN
: 978-1-48432-603-9
Stock #: WPIEA2017255
English
Stock Status: On back-order
Languages and formats available
English | French | Spanish | Arabic | Russian | Chinese | Portuguese | |
Paperback | Yes | ||||||
Yes | |||||||
ePub | Yes | ||||||
Mobipocket | Yes |
Description
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.
More publications in this series: Working Papers
More publications by: Anja Baum ; Sanjeev Gupta ; Elijah Kimani ; Sampawende J Tapsoba