Kantian–Nashian interaction and petty tax corruption in developing countries
Purpose – This paper attempts to develop a simple, static model of tax administration that is capable of explaining the widespread collusive petty tax administration corruption observed in developing countries. Design/methodology/approach – This paper utilizes a positivist research framework and ado...
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| Format: | Article |
| Language: | English |
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Emerald Publishing
2023-12-01
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| Series: | Fulbright Review of Economics and Policy |
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| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/FREP-05-2023-0018/full/pdf |