Title: Fiscal corruption
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.
Subjects: Political corruption, Tax administration and procedure, Tax collection, Tax evasion, Tax incentives, Democracy
Places: Developing countries