Tax Rates and Corruption: Labour-market and Fiscal Effects. Empirical cross-country comparisons on OECD and transition countries

By: Lackó, Mária.

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BookSeries: wiiw Research Reports: 309Publisher: Wien : Wiener Institut für Internationale Wirtschaftsvergleiche (wiiw), 2004Description: 80 S., 27 Tables and 16 Figures, 30cm.Subject(s): taxation | corruption | labour market | hidden economyCountries covered: OECDwiiw Research Areas: Labour, Migration and Income Distribution | Macroeconomic Analysis and PolicyClassification: H2 | H26 | D73 | J2 | E26 Online resources: Click here to access online Summary: The paper attempts to explain how tax rates, the extent of corruption and various institutional aspects of the labour market influence the relative size of different segments (unemployment, employment, self-employment and activity in the hidden economy) of the labour market as well as the tax revenues in both developed market economies and transition countries. Based on theoretical assumptions and methodological considerations, alternative regression calculations are carried out on data for 28 OECD countries and partly on 18 transition countries for the period 1995 to 2000. A methodological novelty of the investigation is the establishment and testing of a new variable, the subjective tax rate.

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Item type	Current library	Call number	Status	Date due	Barcode
Paper	WIIW Library	5.600/309 (Browse shelf(Opens below))	Available		1000010000298

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The paper attempts to explain how tax rates, the extent of corruption and various institutional aspects of the labour market influence the relative size of different segments (unemployment, employment, self-employment and activity in the hidden economy) of the labour market as well as the tax revenues in both developed market economies and transition countries. Based on theoretical assumptions and methodological considerations, alternative regression calculations are carried out on data for 28 OECD countries and partly on 18 transition countries for the period 1995 to 2000. A methodological novelty of the investigation is the establishment and testing of a new variable, the subjective tax rate.

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