کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
5095243 1376278 2007 13 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Are corruption and taxation really harmful to growth? Firm level evidence
موضوعات مرتبط
علوم انسانی و اجتماعی اقتصاد، اقتصادسنجی و امور مالی اقتصاد و اقتصادسنجی
پیش نمایش صفحه اول مقاله
Are corruption and taxation really harmful to growth? Firm level evidence
چکیده انگلیسی
Exploiting a unique data set containing information on the estimated bribe payments of Ugandan firms, we study the relationship between bribery payments, taxes and firm growth. Using industry-location averages to circumvent potential problems of endogeneity and measurement errors, we find that both the rate of taxation and bribery are negatively correlated with firm growth. A one-percentage point increase in the bribery rate is associated with a reduction in firm growth of three percentage points, an effect that is about three times greater than that of taxation. This provides some validation for firm-level theories of corruption which posit that corruption retards the development process to an even greater extent than taxation.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Development Economics - Volume 83, Issue 1, May 2007, Pages 63-75
نویسندگان
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