564
Views
27
CrossRef citations to date
0
Altmetric
Original Articles

Taxation and corruption: theory and firm-level evidence from Uganda

&

References

  • Acemoglu, D. and Verdier, T. (1998) Property rights, corruption and the allocation of talent: a general equilibrium approach, Economic Journal, 108, 1381–403. doi:10.1111/1468-0297.00347
  • Aidt, T. S. (2009) Corruption, institutions, and economic development, Oxford Review of Economic Policy, 25, 271–91. doi:10.1093/oxrep/grp012
  • Angrist, J. D. and Krueger, A. B. (2001) Instrumental variables and the search for identification: from supply and demand to natural experiments?, Journal of Economic Perspectives, 15, 69–85. doi:10.1257/jep.15.4.69
  • Armantier, O. and Boly, A. (2011) A controlled field experiment on corruption, European Economic Review, 55, 1072–82. doi:10.1016/j.euroecorev.2011.04.007
  • Banerjee, A., Hanna, R. and Mullainathan, S. (2012) Corruption, in Handbook of Organizational Economics, Gibbons, R. and Roberts, J. (Eds), Princeton University Press, Princeton, NJ, pp. 1109–47.
  • Basu, K., Bhattacharya, S. and Mishra, A. (1992) Notes on bribery and the control of corruption, Journal of Public Economics, 48, 349–59. doi:10.1016/0047-2727(92)90012-5
  • Bertrand, M., Djankov, S., Hanna, R. et al. (2007) Obtaining a driver’s license in India: an experimental approach to studying corruption, The Quarterly Journal of Economics, 122, 1639–76. doi:10.1162/qjec.2007.122.4.1639
  • Besley, T. and Mclaren, J. (1993) Taxes and bribery: the role of wage incentives, The Economic Journal, 103, 119–41. doi:10.2307/2234340
  • Brautigam, D., Fjeldstad, O. and Moore, M. (2008) Taxation and State-Building in Developing Countries, Cambridge University Press, Cambridge.
  • Delavallade, C. (2012) What drives corruption? Evidence from North African firms, Journal of African Economies, 1, 499–547. doi:10.1093/jae/ejs006
  • Fisman, R. and Svensson, J. (2007) Are corruption and taxation really harmful to growth? Firm level evidence, Journal of Development Economics, 83, 63–75. doi:10.1016/j.jdeveco.2005.09.009
  • Fisman, R. and Wei, S. (2004) Tax rates and tax evasion: evidence from ‘Missing Imports’ in China, Journal of Political Economy, 112, 471–96. doi:10.1086/381476
  • Friedman, E., Johnson, S., Kaufman, D. et al. (2000) Dodging the grabbing hand: the determinants of unofficial activity in 69 countries, Journal of Public Economics, 76, 459–93. doi:10.1016/S0047-2727(99)00093-6
  • Gauthier, B. and Goyette, J. (2012) Fiscal policy and corruption, Working Paper, Université de Sherbrooke & GREDI, Sherbrooke.
  • Gauthier, B. and Reinikka, R. (2006) Shifting tax burdens through exemptions and evasion: an empirical investigation of Uganda, Journal of African Economies, 15, 373–98. doi:10.1093/jae/ejl022
  • Gordon, R. and Li, W. (2009) Tax structures in developing countries: many puzzles and a possible explanation, Journal of Public Economics, 93, 855–66. doi:10.1016/j.jpubeco.2009.04.001
  • Goyette, J. (2014, forthcoming) The determinants of the size distribution of firms in Uganda, European Journal of Development Research.
  • Hadi, A. S. (1992) Identifying multiple outliers in multivariate data, Journal of the Royal Statistical Society, 54, 761–71.
  • Hindriks, J., Keen, M. and Muthoo, A. (1999) Corruption, extortion and evasion, Journal of Public Economics, 74, 395–430. doi:10.1016/S0047-2727(99)00030-4
  • IMF (2009) Uganda: 2008 article IV consultation and fourth review under the policy support instrument, IMF Country Report No. 09/79, IMF, Washington DC.
  • Johnson, S., Kaufman, D. and Zoido-Lobaton, P. (1999) Corruption, public finances, and the unofficial economy, World Bank Working Paper, WPS 2169, Washington DC.
  • Kaufmann, D. and Wei, S. J. (1999) Does’ grease money’ speed up the wheels of commerce? World Bank Policy Research Working Paper No.2254, World Bank, Washington DC.
  • Krueger, A. (1974) The political economy of the rent-seeking society, American Economic Review, 64, 291–303.
  • Lambsdorff, J. G. (2009) The organization of anticorruption-getting incentives right, in Corruption, Global Security and World Order, Rotberg, R. I. (Ed), Harvard Kennedy School, Washington, DC.
  • Lambsdorff, J. G. and Nell, M. (2007) Fighting corruption with asymmetric penalties and leniency, CeGe-Discussion paper No. 59, University of Gottingen, Gottingen.
  • Mauro, P. (1995) Corruption and growth, The Quarterly Journal of Economics, 110, 681–712. doi:10.2307/2946696
  • Mishra, A. (2006) Corruption, hierarchies and bureaucratic structure, in International Handbook on the Economics of Corruption, Rose-Ackerman, S. (Ed), Edward Elgar, Northampton, MA, pp. 189–215.
  • Olken, B. and Pande, R. (2012) Corruption in developing countries, Annual Review of Economics, 4, 479–509. doi:10.1146/annurev-economics-080511-110917
  • Reinikka, R. and Svensson, J. (2006) Using micro-surveys to measure and explain corruption, World Development, 34, 359–70. doi:10.1016/j.worlddev.2005.03.009
  • Rose-Ackerman, S. (2004) Governance and corruption, in Global Crisis, Global Solutions, Lomborg, B. (Ed), Cambridge University Press, Cambridge.
  • Sequeira, S. and Djankov, S. (2008) On the waterfront: an empirical study of corruption in ports, Working Paper, Harvard University, Cambridge, MA.
  • Shleifer, A. and Vishny, R. (1993) Corruption, The Quarterly Journal of Economics, 108, 599–617. doi:10.2307/2118402
  • Slemrod, J. and Yitzhaki, S. (2002) Chapter 22 Tax avoidance, evasion, and administration, in Handbook of Public Economics, 3, Auerbach A. and Feldstein, M. (Eds), North-Holland, Amsterdam, pp. 1423–70. doi:10.1016/S1573-4420(02)80026-X
  • Stock, J. and Yogo, M. (2003) Testing for weak instruments in linear IV regression, NBER Working Paper, NBER, Cambridge, MA.
  • Svensson, J. (2003) Who must pay bribes and how much? Evidence from a cross section of firms, The Quarterly Journal of Economics, 118, 207–30. doi:10.1162/00335530360535180
  • Svensson, J. (2005) Eight questions about corruption, Journal of Economic Perspectives, 19, 19–42. doi:10.1257/089533005774357860
  • Tanzi, V. and Davoodi, H. R. (2002) Corruption, public investment, and growth, in Governance, Corruption, and Economic Performance, Abed, G. T. and Gupta, S. (Eds), International Monetary Fund, Washington, DC, pp. 280–99.
  • Wald, A. (1940) The fitting of straight lines if both variables are subject to error, The Annals of Mathematical Statistics, 11, 284–300. doi:10.1214/aoms/1177731868

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.