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Corruption, taxes and compliance

Journal: eJournal of Tax Research, 15(2), December 2017, pp. 190-216. Co-authors: Anja Baum (IMF), Sanjeev Gupta (IMF), Elijah Kimani (IMF) Publication date: December 2017 Abstract This article revisits the effects of corruption on the state’s capacity to raise revenue, building on the existing...

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