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Audit Hierarchy in a Corrupt Tax Administration

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  • Sanyal, Amal

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  • Sanyal, Amal, 2000. "Audit Hierarchy in a Corrupt Tax Administration," Journal of Comparative Economics, Elsevier, vol. 28(2), pages 364-378, June.
  • Handle: RePEc:eee:jcecon:v:28:y:2000:i:2:p:364-378
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    References listed on IDEAS

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    1. Bac, Mehmet, 1996. "Corruption and Supervision Costs in Hierarchies," Journal of Comparative Economics, Elsevier, vol. 22(2), pages 99-118, April.
    2. Bag, Parimal Kanti, 1997. "Controlling Corruption in Hierarchies," Journal of Comparative Economics, Elsevier, vol. 25(3), pages 322-344, December.
    3. Bac, Mehmet, 1996. "Corruption, Supervision, and the Structure of Hierarchies," The Journal of Law, Economics, and Organization, Oxford University Press, vol. 12(2), pages 277-298, October.
    4. Srinivasan, T. N., 1973. "Tax evasion: A model," Journal of Public Economics, Elsevier, vol. 2(4), pages 339-346.
    5. Basu, Kaushik & Bhattacharya, Sudipto & Mishra, Ajit, 1992. "Notes on bribery and the control of corruption," Journal of Public Economics, Elsevier, vol. 48(3), pages 349-359, August.
    6. Laffont, Jean-Jacques, 1990. "Analysis of Hidden Gaming in a Three-Level Hierarchy," The Journal of Law, Economics, and Organization, Oxford University Press, vol. 6(2), pages 301-324, Fall.
    7. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
    8. Chander, Parkash & Wilde, Louis, 1992. "Corruption in tax administration," Journal of Public Economics, Elsevier, vol. 49(3), pages 333-349, December.
    9. Tirole, Jean, 1986. "Hierarchies and Bureaucracies: On the Role of Collusion in Organizations," The Journal of Law, Economics, and Organization, Oxford University Press, vol. 2(2), pages 181-214, Fall.
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    Cited by:

    1. Amal Sanyal, 2004. "Bribes in a Supply Line," Economica, London School of Economics and Political Science, vol. 71, pages 155-168, February.
    2. Laszlo Goerke, 2008. "Bureaucratic corruption and profit tax evasion," Economics of Governance, Springer, vol. 9(2), pages 177-196, May.
    3. Amal Sanyal, 2000. "Bribes for Faster Delivery," UFAE and IAE Working Papers 474.00, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
    4. Michal Karas, 2012. "Tax rate to maximize the revenue: Laffer curve for the Czech Republic," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 60(4), pages 189-194.
    5. Wilson, John K. & Damania, Richard, 2005. "Corruption, political competition and environmental policy," Journal of Environmental Economics and Management, Elsevier, vol. 49(3), pages 516-535, May.

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