Epstein, Gil S. and Gang, Ira N. (2019) Inequality, good governance, and endemic corruption. INTERNATIONAL TAX AND PUBLIC FINANCE, 26 (5). pp. 999-1017. ISSN 0927-5940, 1573-6970
Full text not available from this repository. (Request a copy)Abstract
Can a society suffering contests between rich and poor achieve good governance in the face of endemic corruption? We examine a stylized poor state with weak institutions in which a "culture of evasion" damages state authority. Many evade tax payments, limiting the state's economic development capability. In the face of extensive corruption, it is challenging for the state to establish and implement policies reflecting good governance: for example, a government that is accountable and transparent, efficient and effective, and follows the rule of law. The rich and poor possess different views on what is the appropriate level of enforcing proper payments of taxes due. The government needs to design an effective tax administration policy that minimizes corruption and is sensitive to the present and future needs of society. To do this, it must understand what drives such widespread corruption.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | TAX EVASION; CULTURE; MORALE; Corruption; Tax administration; Governance; Rent-seeking |
| Subjects: | 900 History & geography > 940 General history of Europe |
| Divisions: | Institute for East and Southeast European Studies (IESES) |
| Depositing User: | Dr. Gernot Deinzer |
| Date Deposited: | 06 Apr 2020 09:31 |
| Last Modified: | 06 Apr 2020 09:31 |
| URI: | https://pred.uni-regensburg.de/id/eprint/26193 |
Actions (login required)
 |
View Item |
