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Corruption, Taxation, and Tax Evasion

James Alm () and Yongzheng Liu ()
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Yongzheng Liu: School of Finance, Renmin University of China

No 1802, Working Papers from Tulane University, Department of Economics

Abstract: In this paper, we examine the relationships between corruption, taxation, and tax evasion. We examine three specific questions. First, on a general level, what do simple empirical analyses suggest about some of the causes and the consequences of corruption? Second, on a more specific level, what do similar empirical analyses indicate about the relationship between corruption and taxation? Third, on an even more specific level, what is the relationship between corruption, taxation, and tax evasion? We conclude with a discussion of how this evidence can be used to control corruption, making use of a different if related body of work on tax evasion.

Keywords: Corruption; tax evasion; behavioral economics; controlled field experiments; laboratory experiments (search for similar items in EconPapers)
JEL-codes: H2 H26 D73 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-iue, nep-pbe and nep-pub
Date: 2018-03
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