Institutional Integrity, Corruption, and Taxation

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dc.contributor.author Brock, Gillian en
dc.date.accessioned 2015-06-15T04:08:59Z en
dc.date.issued 2014 en
dc.identifier.citation Edmond J. Safra Working Papers, 2014, 2 (3), pp. 1 - 54 en
dc.identifier.uri http://hdl.handle.net/2292/25896 en
dc.description.abstract What is institutional integrity and how is it related to institutional corruption? In the first part of this paper an account of institutional corruption is presented, such that institutional integrity has been eroded in one or more of a set of relevant dimensions. However, the main part of this paper explores the ways in which institutional corruption exists in taxation institutions. The paper also begins the project of developing strategies for addressing the institutional corruption that the analysis exposes, clarifies some of the many agents whose participation is required to address the issues, and outlines the principles that could be used to assign responsibilities to relevant stakeholders in determining what various agents ought to do to combat fiscal institutional corruption. en
dc.relation.ispartofseries Edmond J. Safra Working Papers en
dc.rights Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher. Details obtained from en
dc.rights.uri https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm en
dc.rights.uri https://creativecommons.org/licenses/by/3.0/deed.en_US en
dc.title Institutional Integrity, Corruption, and Taxation en
dc.type Journal Article en
dc.identifier.doi 10.2139/ssrn.2408183 en
pubs.issue 3 en
pubs.begin-page 1 en
pubs.volume 2 en
dc.description.version VoR - Version of Record en
pubs.author-url http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2408183 en
pubs.end-page 54 en
dc.rights.accessrights http://purl.org/eprint/accessRights/OpenAccess en
pubs.subtype Article en
pubs.elements-id 434713 en
dc.relation.isnodouble 29596 *
pubs.org-id Arts en
pubs.org-id Humanities en
pubs.org-id Philosophy en
pubs.number 39 en
pubs.record-created-at-source-date 2014-04-14 en


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