Corruption and Taxation in the New European Union Member States
AbstractThis 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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Bibliographic InfoArticle provided by Romanian-American University in its journal Journal of Information Systems and Operation Management.
Volume (Year): 2 (2008)
Issue (Month): 2 (November)
corruption; tax effort; foreign direct investments; European Union;
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- 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 mÃ©thode de rÃ©gression) (Un estudio del esfuerzo tributario y de la presiÃ³n fis," IMF Staff Papers, Palgrave Macmillan, vol. 18(3), pages 570-612, November.
- Alan A. Tait & Wilfrid L. M. GrÃ¤tz & Barry J. Eichengreen, 1979. "International Comparisons of Taxation for Selected Developing Countries, 1972-76 (Comparaisons entre les systÃ¨mes fiscaux de certains pays en dÃ©veloppement, 1972-76) (Comparaciones internacional," IMF Staff Papers, Palgrave Macmillan, vol. 26(1), pages 123-156, March.
- Janet Gale Stotsky & Asegedech WoldeMariam, 1997. "Tax Effort in Sub-Saharan Africa," IMF Working Papers 97/107, International Monetary Fund.
- Raja J. Chelliah, 1971. "Trends in Taxation in Developing Countries (Les tendances de la fiscalitÃ© dans les pays en voie de dÃ©veloppement) (Tendencias tributarias en los paÃses en desarrollo)," IMF Staff Papers, Palgrave Macmillan, vol. 18(2), pages 254-331, July.
- 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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