Corruption and Mobilisation of Public Income: an Econometric Analysis

被引:9
作者
Attila, Gbewopo [1 ]
Chambas, Gerard [1 ]
Combes, Jean-Louis [1 ]
机构
[1] Univ Clermont 1, CERDI, UMR, CNRS, F-63000 Clermont Ferrand, France
来源
RECHERCHES ECONOMIQUES DE LOUVAIN-LOUVAIN ECONOMIC REVIEW | 2009年 / 75卷 / 02期
关键词
Corruption; public revenue; developing countrie; panel data; TAX EVASION; MODEL;
D O I
10.3917/rel.752.0229
中图分类号
F [经济];
学科分类号
02 ;
摘要
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.
引用
收藏
页码:229 / +
页数:41
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