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...
انظر المزيد
تفاصيل
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2014/7/01
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ورقة عمل خاصة ببحوث السياسات
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WPS6988
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1
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1
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2014/7/01
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Disclosed
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Can tax simplification help lower tax corruption ?
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corruption