Corruption and tax compliance: Evidence from small retailers in Bamako, Mali

Arnaud Bourgain, Luisito Bertinelli and Florian Leon

DEM Discussion Paper Series from Department of Economics at the University of Luxembourg

Abstract: We investigate the impact of corruption on tax compliance using a sample of 700 small business in Bamako, Mali. Our results show that paying bribes reduced tax compliance by almost ten percentage points.

Keywords: Tax compliance, Corruption, Informal sector; Micro-enterprises; Africa; Mali (search for similar items in EconPapers)
JEL-codes: D73 H26 H32 (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (1)

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Related works:
Journal Article: Corruption and tax compliance: evidence from small retailers in Bamako, Mali (2020)
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Persistent link: https://EconPapers.repec.org/RePEc:luc:wpaper:18-18

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