Tax compliance; Corruption; Informal sector; micro-enterprises; Africa
Résumé :
[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 :
Domaines particuliers de l’économie (santé, travail, transport...)
Auteur, co-auteur :
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)
Langue du document :
Anglais
Titre :
Corruption and tax compliance: Evidence from small retailers in Bamako, Mali
