Corruption et mobilisation des recettes publiques : une analyse économétrique
AbstractIn this paper, we analyze the relationship between corruption and public revenues. An empirical investigation of panel data (125 countries and covering the period 1980-2002) makes it possible not to reject the hypothesis that corruption has a negative effect on public revenues collection. However, the impact is different on the various components of revenue. This is because different rent opportunities are created by corruption which seems to modify public revenues structure in favour of customs tariffs revenues while reducing direct and indirect taxes such as VAT. It also appears that a major channel of corruption is the weakening of the tax morality which in this study is captured by various public service delivery variables.
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Bibliographic InfoPaper provided by HAL in its series Working Papers with number halshs-00557074.
Date of creation: 18 Jan 2011
Date of revision:
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corruption; prelevement public; donnees de panel;
Other versions of this item:
- Gbewopo Attila & Gérard Chambas & Jean-Louis Combes, 2009. "Corruption et mobilisation des recettes publiques : une analyse économétrique," Recherches économiques de Louvain, De Boeck Université, vol. 75(2), pages 229-268.
- Gbewopo Attila & Gérard Chambas & Jean-Louis Combes, 2009. "Corruption et mobilisation des recettes publiques : une analyse économétrique," Discussion Papers (REL - Recherches Economiques de Louvain) 2009024, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
- Gbewopo ATTILA & Jean-Louis COMBES & Gérard CHAMBAS, 2007. "Corruption et mobilisation des recettes publiques : une analyse économétrique," Working Papers 200716, CERDI.
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- O10 - Economic Development, Technological Change, and Growth - - Economic Development - - - General
- O17 - Economic Development, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
- C33 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Models with Panel Data; Spatio-temporal Models
This paper has been announced in the following NEP Reports:
- NEP-ALL-2011-01-30 (All new papers)
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