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, International Monetary Fund.
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- 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 internacionales d," IMF Staff Papers, Palgrave Macmillan, vol. 26(1), pages 123-156, March.
- 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.
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