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Taxes and bribes: assessing the extraction burden in orderly and disorderly societies

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  • TARSCHYS, DANIEL

Abstract

Countries with a low GDP per capita generally have a much lower fiscal quota than OECD countries, but many other factors push up the transaction costs in poor economies. High-tax societies provide more security, predictability and organizational discipline. The absence of such conditions is a powerful breeding-ground for corruption. If fiscal payments and bribes are added up to arrive at a composite measure of the ‘extraction burden’ in different countries, we might find that the costs of doing business do not diverge so much in various parts of the world.

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  • Tarschys, Daniel, 2003. "Taxes and bribes: assessing the extraction burden in orderly and disorderly societies," European Review, Cambridge University Press, vol. 11(3), pages 365-383, July.
    • Handle: RePEc:cup:eurrev:v:11:y:2003:i:03:p:365-383_00
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    Cited by:

    1. Ismoil Khujamkulov, 2016. "Tax revenues in transition countries: Structural changes and their policy implications," WIDER Working Paper Series wp-2016-180, World Institute for Development Economic Research (UNU-WIDER).
    2. Ismoil Khujamkulov, "undated". "Tax revenues in transition countries: Structural changes and their policy implications," WIDER Working Paper Series 180, World Institute for Development Economic Research (UNU-WIDER).
    3. Ismoil Khujamkulov & Sohrab Abizadeh, 2023. "Trends in tax revenues of transition economies: an empirical approach," Empirical Economics, Springer, vol. 64(2), pages 833-868, February.

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