Can tax simplification help lower tax corruption ? (English)

This paper seeks to find empirical evidence of a link between tax simplification and corruption in tax administration. It attempts to do this by first defining "tax simplicity" as a measurable variable and exploring empirical relationships between simpler tax regimes and corruption in tax administration. Corruption in tax administration is calculated with data series from the World Bank's Enterprise Survey Database. The focus is on business taxes...

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Author

Awasthi,Rajul;

Bayraktar,Nihal;
Document Date
2014/07/01
Document Type
Policy Research Working Paper
Report Number
WPS6988
Volume No
1
Total Volume(s)
1
Country
World,
Region
Other,
Disclosure Date
2014/07/01
Disclosure Status
Disclosed
Doc Name
Can tax simplification help lower tax corruption ?
Keywords
corruption

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Citation

Awasthi,Rajul; Bayraktar,Nihal.

Can tax simplification help lower tax corruption ? (English). Policy Research working paper ; no. WPS 6988 Washington, DC: World Bank Group. http://documents.worldbank.org/curated/en/468501468178735234

Can tax simplification help lower tax corruption ? (English)

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