Corruption and tax compliance: Evidence from small retailers in Bamako, Mali

Reference : Corruption and tax compliance: Evidence from small retailers in Bamako, Mali


	Document type :	E-prints/Working papers : Already available on another site
	Discipline(s) :	Business & economic sciences : Special economic topics (health, labor, transportation…)
	To cite this reference:	http://hdl.handle.net/10993/39284

Title :	Corruption and tax compliance: Evidence from small retailers in Bamako, Mali
Language :	English
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) >]
Publication date :	2018
Peer reviewed :	No
Keywords :	[en] 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.
Target :	Researchers ; Students ; General public
Permalink :	http://hdl.handle.net/10993/39284
source URL :	https://ideas.repec.org/p/luc/wpaper/18-18.html

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Open access	2018_18 Corruption and tax compliance - Evidence from small retailers in Bamako, Mali (2).pdf		Author preprint	316.51 kB	View/Open

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