Informal Payments to the Tax Collector in Transition Countries
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Fortin, Bernard & Marceau, Nicolas & Savard, Luc, 1997. "Taxation, wage controls and the informal sector," Journal of Public Economics, Elsevier, vol. 66(2), pages 293-312, November.
- Kaplow, Louis, 1990.
"Optimal taxation with costly enforcement and evasion,"
Journal of Public Economics, Elsevier, vol. 43(2), pages 221-236, November.
- Louis Kaplow, 1989. "Optimal Taxation with Costly Enforcement and Evasion," NBER Working Papers 2996, National Bureau of Economic Research, Inc.
- Fan, C. Simon & Lin, Chen & Treisman, Daniel, 2009. "Political decentralization and corruption: Evidence from around the world," Journal of Public Economics, Elsevier, vol. 93(1-2), pages 14-34, February.
- Cremer, H. & Marchand, M. & Pestieau, P., 1990.
"Evading, auditing and taxing : The equity-compliance tradeoff,"
Journal of Public Economics, Elsevier, vol. 43(1), pages 67-92, October.
- Cremer, H. & Marchand, M. & Pestieau, P., 1988. "Evading, Auditing And Taxing: The Equity-Compliance Tradeoff," Papers 401, Cornell - Department of Economics.
- Cremer, H. & Marchand, M. & Pestieau, P., 1988. "Evading, auditing and taxing: the equity-compliance tradeoff," LIDAM Discussion Papers CORE 1988027, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Wieneke, Axel & Gries, Thomas, 2011. "SME performance in transition economies: The financial regulation and firm-level corruption nexus," Journal of Comparative Economics, Elsevier, vol. 39(2), pages 221-229, June.
- Andrei Shleifer & Daniel Treisman, "undated".
"Normal Countries: The East 25 Years After Communism,"
Working Paper
204036, Harvard University OpenScholar.
- Shleifer, Andrei & Treisman, Daniel, 2014. "Normal Countries: The East 25 Years After Communism," Scholarly Articles 33077922, Harvard University Department of Economics.
- Cornes,Richard, 1992. "Duality and Modern Economics," Cambridge Books, Cambridge University Press, number 9780521336017, November.
- Mr. Vito Tanzi & Mr. Hamid R Davoodi, 2000. "Corruption, Growth, and Public Finances," IMF Working Papers 2000/182, International Monetary Fund.
- Hellman, Joel S. & Jones, Geraint & Kaufmann, Daniel, 2003. "Seize the state, seize the day: state capture and influence in transition economies," Journal of Comparative Economics, Elsevier, vol. 31(4), pages 751-773, December.
- Carlin, Wendy & Schaffer, Mark E & Seabright, Paul, 2007. "Where Are the Real Bottlenecks? Evidence from 20,000 Firms in 60 Countries about the Shadow Costs of Constraints to Firm Performance," IZA Discussion Papers 3059, Institute of Labor Economics (IZA).
- Mr. George C. Tsibouris & Mr. Vito Tanzi, 2000. "Fiscal Reform Over Ten Years of Transition," IMF Working Papers 2000/113, International Monetary Fund.
- 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.
- Tanzi, Vito & Zee, Howell H., 2000.
"Tax Policy for Emerging Markets: Developing Countries,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 53(2), pages 299-322, June.
- Mr. Howell H Zee & Mr. Vito Tanzi, 2000. "Tax Policy for Emerging Markets: Developing Countries," IMF Working Papers 2000/035, International Monetary Fund.
- Hellman, Joel S. & Jones, Geraint & Kaufmann, Daniel & Schankerman, Mark, 2000.
"Measuring governance, corruption, and State capture - how firms and bureaucrats shape the business environment in transition economies,"
Policy Research Working Paper Series
2312, The World Bank.
- Joel S. Hellman & Geraint Jones & Daniel Kaufmann & Mark Schankerman, 2003. "Measuring Governance, Corruption and State Capture: How Firms and Bureaucrats Shape the Business Environment in Transition Economies," Development and Comp Systems 0308004, University Library of Munich, Germany.
- Richard E. Ericson, 1991. "The Classical Soviet-Type Economy: Nature of the System and Implications for Reform," Journal of Economic Perspectives, American Economic Association, vol. 5(4), pages 11-27, Fall.
- Andrei Shleifer & Robert W. Vishny, 1994. "Politicians and Firms," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 109(4), pages 995-1025.
- David Joulfaian, 2009. "Bribes and Business Tax Evasion," European Journal of Comparative Economics, Cattaneo University (LIUC), vol. 6(2), pages 227-244, December.
- Clifford Gaddy & Barry W. Ickes, 1998. "To Restructure or Not to Restructure: Informal Activities and Enterprise Behavior in Transition," William Davidson Institute Working Papers Series 134, William Davidson Institute at the University of Michigan.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- John E. Anderson, 2005. "Fiscal Reform and its Firm-Level Effects in Eastern Europe and Central Asia," William Davidson Institute Working Papers Series wp800, William Davidson Institute at the University of Michigan.
- Anastasiou Athanasios & Kalligosfyris Charalampos & Kalamara Eleni, 2021. "Determinants of tax evasion in Greece: Econometric analysis of co-integration and causality, variance decomposition and impulse response analysis," Bulletin of Applied Economics, Risk Market Journals, vol. 8(1), pages 29-57.
- Manamba Epaphra, & John Massawe,, 2017. "Corruption, governance and tax revenues in Africa," Business and Economic Horizons (BEH), Prague Development Center, vol. 13(4), pages 439-467, October.
- Nancy Birdsall & Liliana Rojas-Suarez (ed.), 2004. "Financing Development: The Power of Regionalism," Peterson Institute Press: All Books, Peterson Institute for International Economics, number 359, January.
- Yan Leung Cheung & P. Raghavendra Rau & Aris Stouraitis, 2012. "How much do firms pay as bribes and what benefits do they get? Evidence from corruption cases worldwide," NBER Working Papers 17981, National Bureau of Economic Research, Inc.
- Garcia Penalosa, Cecilia & Turnovsky, Stephen J., 2005.
"Second-best optimal taxation of capital and labor in a developing economy,"
Journal of Public Economics, Elsevier, vol. 89(5-6), pages 1045-1074, June.
- Cecilia Garcia Penalosa & Stephen J. Turnovsky, 2003. "Second-Best Optimal Taxation of Capital and Labor in a Developing Economy," IDEP Working Papers 0307, Institut d'economie publique (IDEP), Marseille, France.
- Cecilia Garcia-Penalosa & Stephen Turnovsky, 2004. "Second-Best Optimal Taxation of Capital and Labor in a Developing Economy," Working Papers UWEC-2004-05-P, University of Washington, Department of Economics, revised Apr 2004.
- Martin Besfamille & Cecilia Parlatore Siritto, 2009.
"Modernization of Tax Administrations and Optimal Fiscal Policies,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 11(6), pages 897-926, December.
- Martin Besfamille & Cecilia Parlatore Siritto, 2009. "Modernization of Tax Administrations and Optimal Fiscal Policies," Department of Economics Working Papers 2009-07, Universidad Torcuato Di Tella.
- Irina Slinko & Ekaterina Zhuravskaya & Evgeny Yakovlev, 2005.
"Laws for Sale: Evidence from Russia,"
American Law and Economics Review, American Law and Economics Association, vol. 7(1), pages 284-318.
- Irina Slinko & Evgeny Yakovlev & Ekaterina Zhuravskaya, 2003. "Laws for Sale: Evidence from Russia," Working Papers w0031, New Economic School (NES).
- Irina Slinko & Evgeny Yakovlev & Ekaterina Zhuravskaya, 2003. "Laws for Sale: Evidence from Russia," Working Papers w0031, Center for Economic and Financial Research (CEFIR).
- Irina Slinko & Evgeny Yakovlev & Ekaterina Zhuravskaya, 2004. "Laws for Sale: Evidence from Russia," Economics Working Papers 0046, Institute for Advanced Study, School of Social Science.
- Serra, Pablo, 2003.
"Measuring the Performance of Chile’s Tax Administration,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 56(2), pages 373-383, June.
- Pablo Serra, 2000. "Measuring the Performance of Chile's Tax Administration," Documentos de Trabajo 77, Centro de Economía Aplicada, Universidad de Chile.
- Leandro Arozamena & Martin Besfamille & Pablo Sanguinetti, 2010. "Optimal taxes and penalties when the government cannot commit to its audit policy," Department of Economics Working Papers 2010-10, Universidad Torcuato Di Tella.
- Errol D'souza, 2016. "A Theory of Tax Evasion in Developing Countries," Working Papers id:11040, eSocialSciences.
- Teuea Toatu, 2002. "Unravelling the Pacific Paradox," International and Development Economics Working Papers idec02-2, International and Development Economics.
- Evgeny Yakovlev & Ekaterina Zhuravskaya, 2009.
"State Capture: From Yeltsin to Putin,"
International Economic Association Series, in: János Kornai & László Mátyás & Gérard Roland (ed.), Corruption, Development and Institutional Design, chapter 2, pages 24-36,
Palgrave Macmillan.
- Evgeny Yakovlev & Ekaterina Zhuravskaya, 2005. "State Capture: From Yeltsin to Putin," Working Papers w0052, New Economic School (NES).
- Evgeny Yakovlev & Ekaterina Zhuravskaya, 2006. "State Capture: From Yeltsin to Putin," Working Papers w0094, Center for Economic and Financial Research (CEFIR).
- Evgeny Yakovlev & Ekaterina Zhuravskaya, 2006. "State Capture: From Yeltsin to Putin," Working Papers w0094, New Economic School (NES).
- Evgeny Yakovlev & Ekaterina Zhuravskaya, 2005. "State Capture: From Yeltsin to Putin," Working Papers w0052, Center for Economic and Financial Research (CEFIR).
- Kenny, Charles & Soreide, Tina, 2008. "Grand Corruption in Utilities," Policy Research Working Paper Series 4805, The World Bank.
- Spencer Bastani & Firouz Gahvari & Luca Micheletto, 2023.
"Nonlinear taxation of income and education in the presence of income‐misreporting,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 25(4), pages 679-726, August.
- Spencer Bastani & Firouz Gahvari & Luca Micheletto, 2022. "Nonlinear Taxation of Income and Education in the Presence of Income-Misreporting," CESifo Working Paper Series 9987, CESifo.
- Joshua Aizenman & Yothin Jinjarak, 2009.
"Globalisation and Developing Countries - a Shrinking Tax Base?,"
Journal of Development Studies, Taylor & Francis Journals, vol. 45(5), pages 653-671.
- Aizenman, Joshua & Jinjarak, Yothin, 2006. "Globalization and Developing Countries - a Shrinking Tax Base ?," Santa Cruz Department of Economics, Working Paper Series qt8r12k4xr, Department of Economics, UC Santa Cruz.
- Joshua Aizenman & Yothin Jinjarak, 2006. "Globalization and Developing Countries - A Shrinking Tax Base?," NBER Working Papers 11933, National Bureau of Economic Research, Inc.
- Mr. David A. Grigorian & Mr. Hamid R Davoodi, 2007. "Tax Potential vs. Tax Effort: A Cross-Country Analysis of Armenia's Stubbornly Low Tax Collection," IMF Working Papers 2007/106, International Monetary Fund.
- Mr. Paulo Drummond & Mr. Wendell Daal & Mr. Nandini Srivastava & Mr. Luiz E Oliveira, 2012. "Mobilizing Revenue in Sub-Saharan Africa: Empirical Norms and Key Determinants," IMF Working Papers 2012/108, International Monetary Fund.
- Gauthier, Bernard & Goyette, Jonathan & Kouamé, Wilfried A.K., 2021.
"Why do firms pay bribes? Evidence on the demand and supply sides of corruption in developing countries,"
Journal of Economic Behavior & Organization, Elsevier, vol. 190(C), pages 463-479.
- Gauthier,Bernard P. & Goyette,Jonathan & Kouame,Wilfried Anicet Kouakou, 2020. "Why Do Firms Pay Bribes? : Evidence on the Demand and Supply Sides of Corruption in Developing Countries," Policy Research Working Paper Series 9441, The World Bank.
- Katherine Cuff & Nicolas Marceau & Steeve Mongrain & Joanne Roberts, 2009. "Optimal Policies and the Informal Sector," Department of Economics Working Papers 2009-14, McMaster University.
More about this item
Keywords
Tax collection; informal payments; gifts; bribes; corruption; transition economy;All these keywords.
JEL classification:
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
- P21 - Political Economy and Comparative Economic Systems - - Socialist and Transition Economies - - - Planning, Coordination, and Reform
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:tek:journl:v:3:y:2014:i:2:p:1-26. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ercan Uygur (email available below). General contact details of provider: https://edirc.repec.org/data/tekkkea.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.