Fiscal corruption
Subtitle: a vice or virtue?
By: Odd-Helge Fjeldstad and Bertil Tungodden.
Contributors: Tungodden, Bertil.
Series: Working papers / Chr. Michelsen Institute ;; WP 2001:13; Working paper (Chr. Michelsens institutt) ;; WP 2001:13
Publisher: Chr. Michelsen Institute
Published: 2001
Place of publication: Bergen
Language: eng
Number of pages: 12
Subjects: Tax evasion -- Developing countries.; Tax collection -- Developing countries.; Tax administration and procedure -- Developing countries.; Political corruption -- Developing countries.
Description: "Recent literature on tax administration in poor countries suggests that inducing more fiscal corruption may contribute to reducing tax evasion and increasing tax revenues. But does such an intriguing paradox justify policies that stimulate corruption? Our answer is no, and this note puts forward three arguments to support our view."--Author's Abstract.
Notes: Also available via Internet
Includes bibliographical references (p. 10-12).