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How middle-men can undermine anti-corruption reforms
(Discussion paper2004:20, Working paper, 2004-12)
The anti-corruption reform in the Tanzanian tax bureaucracy in the mid-1990s was apparently a short-lived success. In the wake of the reform, a number of “tax experts” established themselves in the market, many of them ...
Fiscal corruption : a vice or a virtue?
(Discussion paper2002:14, Working paper, 2002-07)
Recent literature on tax administration in poor countries suggests there are virtues of allowing fiscal corruption. By strengthening the bargaining power of corrupt tax officers, it is argued that tax evasion may be ...