Corruption and Taxation in the New European Union Member States
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.
Volume (Year): 2 (2008)
Issue (Month): 2 (November)
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- Janet Gale Stotsky & Asegedech WoldeMariam, 1997. "Tax Effort in Sub-Saharan Africa," IMF Working Papers 97/107, .
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- 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.
- 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 fiscal me," IMF Staff Papers, Palgrave Macmillan, vol. 18(3), pages 570-612, November.
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