Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Labour market --- Taxes --- Netherlands

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

agricultural sector --- Taxes --- Belgium

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Social policy --- Taxes --- Social security law

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

This study estimates the impact of corruption on the revenue-generating capacity of different tax categories in the Middle East. We find that the low revenue collection as a share of GDP there compared to other middle-income regions is due in part to corruption, and certain taxes are more affected than others. Taxes that require frequent interaction between the tax authority and individuals, such as taxes on international trade, seem to be more affected by corruption than most other types of taxation. This suggests that if governments need to raise more tax revenues in a way that minimizes distortions and maximizes social welfare, they should implement reforms that either reduce corruption or raise revenues from tax categories that are less susceptible to corruption. Possible reforms of the revenue system and administration are examined.

Tax collection --- Tax administration and procedure --- Tax practice --- Tax procedure --- Taxation --- Collection of taxes --- Tax delinquency --- Taxes, Collection of --- Taxpayer compliance --- Corrupt practices --- Public Finance --- Criminology --- Taxation, Subsidies, and Revenue: General --- Bureaucracy --- Administrative Processes in Public Organizations --- Corruption --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Business Taxes and Subsidies --- Public finance & taxation --- Corporate crime --- white-collar crime --- Revenue administration --- Tax administration core functions --- Income and capital gains taxes --- Consumption taxes --- Revenue --- Income tax --- Spendings tax --- Morocco --- White-collar crime

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Droit fiscal --- Droits de timbre --- Taxes assimilées au timbre --- T.V.A --- TVA --- Belgique --- Union européenne