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Corruption and Taxation in the New European Union Member States

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Author Info

  • M. Peter van der Hoek

    (Erasmus University, Rotterdam, Netherlands and Academy of Economic Studies, Bucharest, Romania)

Abstract

This paper analyzes tax capacity and tax effort in new European Union member countries and (potential) candidate member countries. In addition, the paper explores the hypotheses of negative relationships between corruption and tax effort and between corruption and foreign direct investments. However likely these hypotheses are, the paper finds only very weak empirical evidence supporting them.

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File URL: http://www.rebe.rau.ro/RePEc/rau/jisomg/FA08/JISOM-FA08-A7.pdf
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Bibliographic Info

Article provided by Romanian-American University in its journal Journal of Information Systems and Operation Management.

Volume (Year): 2 (2008)
Issue (Month): 2 (November)
Pages: 399-406

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Handle: RePEc:rau:jisomg:v:2:y:2008:i:2:p:399-406

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Related research

Keywords: corruption; tax effort; foreign direct investments; European Union;

References

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Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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  1. Roy W. Bahl, 1971. "A Regression Approach to Tax Effort and Tax Ratio Analysis (Analyse de l'effort et de la pression fiscale par la méthode de régression) (Un estudio del esfuerzo tributario y de la presión fis," IMF Staff Papers, Palgrave Macmillan, vol. 18(3), pages 570-612, November.
  2. Alan A. Tait & Wilfrid L. M. Grätz & Barry J. Eichengreen, 1979. "International Comparisons of Taxation for Selected Developing Countries, 1972-76 (Comparaisons entre les systèmes fiscaux de certains pays en développement, 1972-76) (Comparaciones internacional," IMF Staff Papers, Palgrave Macmillan, vol. 26(1), pages 123-156, March.
  3. Janet Gale Stotsky & Asegedech WoldeMariam, 1997. "Tax Effort in Sub-Saharan Africa," IMF Working Papers 97/107, International Monetary Fund.
  4. Raja J. Chelliah, 1971. "Trends in Taxation in Developing Countries (Les tendances de la fiscalité dans les pays en voie de développement) (Tendencias tributarias en los países en desarrollo)," IMF Staff Papers, Palgrave Macmillan, vol. 18(2), pages 254-331, July.
  5. M. Peter van der Hoek, 2003. "Tax Harmonization and Competition in the European Union," Taxation eJournal of Tax Research , ATAX, University of New South Wales.
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