Tax compliance; Corruption; Informal sector; micro-enterprises; Africa
Abstract :
[en] We investigate the impact of corruption on tax compliance using a sample of 700 small business in
Bamako, Mali. Our results show that paying bribes reduced tax compliance by almost ten percentage
points.
Disciplines :
Special economic topics (health, labor, transportation...)
Author, co-author :
Bertinelli, Luisito ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Center for Research in Economic Analysis (CREA)
Bourgain, Arnaud ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Center for Research in Economic Analysis (CREA)
Leon, Florian ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Center for Research in Economic Analysis (CREA)
Language :
English
Title :
Corruption and tax compliance: Evidence from small retailers in Bamako, Mali
