Corruption and the composition of tax revenue in Middle East and African economies

被引：15
|
作者：
Thornton, John [1 ]
机构：
[1] Int Monetary Fund, Middle E & Cent Asia Dept, Washington, DC 20431 USA
来源：
SOUTH AFRICAN JOURNAL OF ECONOMICS | 2008年 / 76卷 / 02期
关键词：
corruption; composition of tax revenues; panel regression;
D O I：
10.1111/j.1813-6982.2008.00176.x
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
Regression results from a panel of 53 Middle East and African economies suggest that corruption has a quite large negative and statistically significant impact on tax revenues, mainly reflecting the impact of corruption on tax collections from social security, and taxes on domestic goods and services and international trade transactions. Policy changes to boost tax revenues might usefully focus on changes in direct taxes and efforts to combat corruption in tax collections should focus on indirect taxes.
引用
收藏
页码：316 / 320
页数：5
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