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Corruption, Taxation, and Tax Evasion

Author

Listed:
  • James Alm

    (Department of Economics, Tulane University)

  • Yongzheng Liu

    (School of Finance, Renmin University of China)

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.

Suggested Citation

  • James Alm & Yongzheng Liu, 2018. "Corruption, Taxation, and Tax Evasion," Working Papers 1802, Tulane University, Department of Economics.
    • Handle: RePEc:tul:wpaper:1802
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    File URL: http://repec.tulane.edu/RePEc/pdf/tul1802.pdf
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    References listed on IDEAS

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    Cited by:

    1. James Alm, 2019. "Can Indonesia Reform Its Tax System? Problems And Options," Working Papers 1906, Tulane University, Department of Economics.
    2. Richard Adeleke, 2022. "Spatial variability of the predictors of government tax revenue in Nigeria," SN Business & Economics, Springer, vol. 2(1), pages 1-20, January.
    3. Marè, Mauro & Motroni, Antonello & Porcelli, Francesco, 2020. "How family ties affect trust, tax morale and underground economy," Journal of Economic Behavior & Organization, Elsevier, vol. 174(C), pages 235-252.

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    More about this item

    Keywords

    Corruption; tax evasion; behavioral economics; controlled field experiments; laboratory experiments;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • D73 - Microeconomics - - Analysis of Collective Decision-Making - - - Bureaucracy; Administrative Processes in Public Organizations; Corruption

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