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Corruption et mobilisation des recettes publiques : une analyse économétrique

Author

Listed:
  • Joseph G. ATTILA

    ()

  • Jean-Louis COMBES

    () (Centre d'Etudes et de Recherches sur le Développement International(CERDI))

  • Gérard CHAMBAS

    () (Centre d'Etudes et de Recherches sur le Développement International(CERDI))

Abstract

In 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.

Suggested Citation

  • Joseph G. ATTILA & Jean-Louis COMBES & Gérard CHAMBAS, 2007. "Corruption et mobilisation des recettes publiques : une analyse économétrique," Working Papers 200716, CERDI.
  • Handle: RePEc:cdi:wpaper:912
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    File URL: http://publi.cerdi.org/ed/2007/2007.16.pdf
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    Cited by:

    1. Kodila Tedika, Oasis, 2012. "Empirical Survey on the Causes of the Corruption
      [Aperçu empirique sur les causes de la corruption]
      ," MPRA Paper 41484, University Library of Munich, Germany.

    More about this item

    Keywords

    Corruption; Prelevement public; Donnees de panel;

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • O10 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - General
    • O17 - Economic Development, Innovation, 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

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