Published on 01 Oct 07
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
The present study identifies major economic, legal and political determinants of fiscal corruption, and systematically investigates the extent to which these determinants explain differences in fiscal corruption internationally. Based on cross-country data for 48 countries, the regression results indicate that the higher the level of the rule of law, democracy, government size and economic development, and the lower the level of tax law complexity, the lower is the level of fiscal corruption across countries. These regression results appear relatively robust to a set of plausibly important control variables and to standard instrumental variable strategies used in the existing literature. Keywords: Fiscal Corruption; Rule of Law; Democracy; Government Size; Economic Development; Tax Law Complexity
Grant works for the Department of Accountancy at the City University of Hong Kong.
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01 October 2009