Year: 2017
Author: Zelekha, Yaron
Applied Economics Quarterly, Vol. 63 (2017), Iss. 2 : pp. 177–210
Abstract
Complicated tax systems may provide more opportunities for rent-seeking tax officials and politicians to grant favors and may attract the activity of fixers, both of which may lead to corruption. However, the possible channels between tax complexity and corruption have not been addressed in the literature. Using a large cross-section sample dataset, this study presents the empirical evidence suggesting that high degrees of tax complexity may serve as a breeding ground for corruption. Furthermore, in this framework, I examine the conditions under which the impact of tax complexity can change. Moreover, this study helps to resolve whether tax complexity effects are derived from tax levels, tax system structure or pure complexity.
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Journal Article Details
Publisher Name: Global Science Press
Language: English
DOI: https://doi.org/10.3790/aeq.63.2.177
Applied Economics Quarterly, Vol. 63 (2017), Iss. 2 : pp. 177–210
Published online: 2017-06
AMS Subject Headings: Duncker & Humblot
Copyright: COPYRIGHT: © Global Science Press
Pages: 34
Keywords: Tax Corruption Complexity Institutions H21 H26 K14 K34
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