Reference : Corruption and tax compliance: evidence from small retailers in Bamako, Mali
Scientific journals : Article
Business & economic sciences : Economic systems & public economics
http://hdl.handle.net/10993/39703
Corruption and tax compliance: evidence from small retailers in Bamako, Mali
English
Bertinelli, Luisito mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Center for Research in Economic Analysis (CREA) >]
Bourgain, Arnaud mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Center for Research in Economic Analysis (CREA) >]
Leon, Florian mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Center for Research in Economic Analysis (CREA) >]
In press
Applied Economics Letters
Chapman & Hall
Yes (verified by ORBilu)
International
1350-4851
1466-4291
United Kingdom
[en] Tax compliance ; informal sector ; Africa
[en] We investigate the impact of corruption on tax compliance using a sample of 700 small business in Bamako, Mali. The main contribution of this paper is to focus on micro-enterprises (including semi-formal and informal ones), while existing works concentrate on large and formal firms. Our results show that (i) even very small firms pay taxes (two-thirds of firms pay taxes in our sample); and, (ii) paying bribes reduces significantly tax compliance. This latter finding is robust (i) to the addition of a set of control variables accounting for other determinants, (ii) to treatment for endogeneity, and (iii) the use of a different proxy for tax compliance.
http://hdl.handle.net/10993/39703
10.1080/13504851.2019.1616057
https://www.tandfonline.com/doi/abs/10.1080/13504851.2019.1616057

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