system. Starting with a survey of theoretical literature on tax evasion and corruption, it argues that, although standard tax …

Corruption, which remains a serious problem in many countries, has prompted considerable research in recent years. This … for corruption, both qualitatively and quantitatively. The innovative aspects of this research include use of a wide set … of historical, geographical, and governmental determinants of corruption, as well as detailed assessment of several …

instruments has a bearing on the prevalence of corruption in a country. Our results suggest that the choice of instruments matters … to reduce them. Cheques generally increase corruption, the results with respect to nonpaper credit transfers are mixed …, while direct debits fail to show significant effects on corruption. These findings hold for alternative corruption measures …

whistleblower laws and provisions, focusing on the United States. Placing the analysis within the larger corruption literature, our … results show that greater whistleblower awareness results in more observed corruption and this holds across specifications …. Internet awareness of whistleblower laws appears to be more effective at exposing corruption than the quantity and quality of …

The aim of this paper is to analyze the effect of corruption in bank lending. Corruption is expected to hamper bank …. Nevertheless the similarities between the consequences for bank lending of law enforcement and corruption are misleading, as they … consider only judiciary corruption. Corruption can also occur in lending and may then be beneficial for bank lending via bribes …

The aim of this study is to investigate the impact of corruption on bank lending in Russia. This issue is of major … interest in order to understand the causes of financial underdevelopment and the effects of corruption in Russia. We use … regional measures of corruption and bank-level data to perform this investigation. Our main estimations show that corruption …

This research examines the connection between a country’s export structure and corruption, incorporating disaggregated ….g. agricultural, mineral, manufacturing and fuel) exert similar influences on corruption across nations. Our results suggest that … corruption decreases as nations attain prosperity, as economic and political freedoms increase, and with a larger government size …

registration, and taxation), leads to greater corruption. More regulatory procedures, especially for business startups and property … registrations, have the most corruption-enhancing effect. Whereas lengthier procedures also generally spur corruption, there are … important differences. Finally, higher regulatory transactions costs do not seem to significantly impact corruption. Policy …