This paper seeks to find empirical evidence of a link between tax simplification and corruption in tax administration. It attempts to do this by first defining "tax simplicity" as a measurable variable and exploring empirical relationships between simpler tax regimes and corruption in tax administration. Corruption in tax administration is calculated with data series from the World Bank's Enterprise Survey Database. The focus is on business taxes...
Voir la suite
INFORMATION
-
2014/07/01
-
Document de travail de recherche sur les politiques
-
WPS6988
-
1
-
1
-
2014/07/01
-
Disclosed
-
Can tax simplification help lower tax corruption ?
-
corruption
TÉLÉCHARGER
RAPPORT COMPLET
Version officielle du document (peut inclure des signatures etc…)
-
Total Downloads** : 1803
*La version texte est une version à reconnaissance optique de caractères non-corrigée. Cette version est fournie uniquement pour accommoder les utilisateurs disposant de connections lentes.