Effect of political corruption on municipal tax revenues

Referencias bibliográficas

• Acemoglu, D., Johnson, S., & Robinson, J. (2001). The colonial origins of comparative development: An empirical investigation. American Economic Review, 91, 1369--1401. https://doi.org/10.1257/aer.91.5.1369
• Ades, A., & Di Tella, R. (1999). Competition and Corruption. American Economic Review, 89(4), 982-993. https://doi.org/10.1257/aer.89.4.982
• Jiménez, J.L., & Albalate, D. (2018). Transparency and corruption: what does lack of transparency hide? European Journal of Government and Economics, 7(2), 106-122. https://doi.org/10.17979/ejge.2018.7.2.4509
• Alcaide Zugaza, L., & Larrú Ramos, J.M. (2007). Corrupción, ayuda al desarrollo, pobreza y desarrollo humano. Boletín económico de ICE, 2917, 37-58. Available at https://repositorioinstitucional.ceu.es/bitstream/10637/1341/1/Corrupcion_Alcaide&Larru_CuadEconICE_2009.pdf
• Allers, M., De Haan, J., & Sterks, C. (2001). Partisan influence on the local tax burden in the Netherlands. Public Choice, 106(3-4), 351-363. https://doi.org/10.1023/A:1005123208352
• Apergis, E., & Apergis, N. (2017). US political corruption: Identifying the channels of bribes for firms' financial policies. International Review of Financial Analysis, 54(6), 87-94. https://doi.org/10.1016/j.irfa.2017.09.010
• Arellano, M., & Bond, S. (1991).Some tests of specification for panel data: Monte Carlo evidence and an application to employment equations. Review of Economic Studies, 58(2), 277-297. https://doi.org/10.2307/2297968
• Ashworth, J., Geys, B., & Heyndels, B. (2005). Government weakness and local public debt development in Flemish municipalities. International Tax and Public Finance, 12(4), 395-422. https://doi.org/10.1007/s10797-005-2317-3
• Atta-Mensah, J. (2016). The valuation of corruption. Journal of Mathematical Finance, 6, 728-746. https://doi.org/10.4236/jmf.2016.65051
• Báez Gómez, J.E. (2013). Relación entre el índice de control de la corrupción y algunas variables sociales, económicas e institucionales. Nómadas. Revista Crítica de Ciencias Sociales y Jurídicas, 38(2). Available at https://webs.ucm.es/info/nomadas/38/jebaezgomez.pdf
• Benito, B., & Bastida, F. (2008). Política y gestión financiera municipal. Revista de contabilidad-Spanish Accounting Review, 11(2), 43-66. Available at https://revistas.um.es/rcsar/article/view/382781
• Benito, B., Bastida, F., & Muñoz, M.J. (2010). Factores explicativos de la presión fiscal municipal. Revista de Contabilidad-Spanish Accounting Review, 13(2), 239-283. https://doi.org/10.1016/S1138-4891(10)70018-2
• Benito, B., Bastida, F., Guillamón, M.D., & Ríos, A. (2018). Analysis of corruption and electoral outcomes in Spanish local governments. Working paper, Universidad de Murcia: España.
• Benito, B., Guillamón, M.D., & Bastida, F. (2015). Determinants of urban political corruption in local governments. Crime, Law and Social Change, 63, 191--210. https://doi.org/10.1007/s10611-015-9563-9
• Benito, B., Guillamón, M.D., Ríos, A., & Bastida, F. (2018). Can salaries and re-election prevent political corruption? An empirical evidence. Revista de Contabilidad-Spanish Accounting Review 21, (1), 19--27. https://doi.org/10.1016/j.rcsar.2017.04.003
• Bhattacharyya, S., & Hodler, R. (2010). Natural resources, democracy and corruption. European Economic Review, 54, 4, 608--621. https://doi.org/10.1016/j.euroecorev.2009.10.004
• Boehm, F. (2015). Democracy and corruption. Dimensión Empresarial, 13(2), 75-85. https://doi.org/10.15665/rde.v13i2.558
• Borge, L. (1995). Economic and political determinants of fee income in Norwegian local governments. Public Choice, 83(3), 353-373. https://doi.org/10.1007/BF01047752
• Borge, L. (2005). Strong politicians, small deficits: evidence from Norwegian local governments. European Journal of Political Economy, 21(2), 325-344. https://doi.org/10.1016/j.ejpoleco.2004.06.005
• Brodschi, E., Fracchia, E., & López Amorós, M. (2008). Corrupción y desarrollo: Una revisión crítica de la literatura reciente. Available at http://www.iae.edu.ar/pi/Documentos%20Investigacin/Research%20Seminars/Corrupcion.pdf
• Canavire-Bacarreza, G., & Zúñiga-Espinoza, N.G. (2015). Transferencias e impuesto predial en México Fiscal Transfers and PropertyTax in Mexico. Economía UNAM, 12 (35), 69-99. https://doi.org/10.4236/me.2018.91005
• Castañeda Rodríguez, V.M. (2016). Una investigación sobre la corrupción pública y sus determinantes. Revista Mexicana de Ciencias Políticas y Sociales, LXI, núm. 227, 103-136. Available at https://www.redalyc.org/pdf/421/42146505004.pdf
• Castillo, A. (2003). Medición de la corrupción: Un indicador de la Rendición de Cuentas. Serie: Cultura de la Rendición de Cuentas, Auditoría Superior de la Federación, Méjico. Available at https://www.asf.gob.mx/uploads/63_Serie_de_Rendicion_de_Cuentas/Rc5.pdf
• Cerqueti, R., & Coppier, R. (2011). Economic growth, corruption and tax evasion. Economic Modelling, 28(1), 489-500. https://doi.org/10.1016/j.econmod.2010.07.006
• Chacón, F., & Sauma, P. (2016). Índices de Democracia, Corrupción y Paz. Proyecto de investigación en "Indicadores internacionales de desarrollo: seguimiento e interpretación para Costa Rica", Serie Indicadores internacionales de desarrollo N° 8, Observatorio del Desarrollo, Universidad de Costa Rica. Available at http://odd.ucr.ac.cr/sites/default/files/indicadores_internacionales_de_desarrollo/2015/application/pdf/Serie_IID_08_IDCP.pdf
• Christos, P., Eleni, K., Dimitrios, K., Zacharias, D., Athanasios, A., & Panagiotis, L. (2018). Corruption Perception Index (CPI), as an Index of Economic Growth for European Countries. Theoretical Economics Letters, 8, 524-537. https://doi.org/10.4236/tel.2018.83037
• Dezhbakhsh, H., Rubin, P.H., & Shepherd, J.M. (2003). Does capital punishment have a deterrent effect? New evidence from post-moratorium panel data. American Law and Economics Review, 5(2), 344-376. https://doi.org/10.1093/aler/ahg021
• Dimant, E., & Tosato, G. (2018). Causes and effects of corruption: what has past decade's empirical research taught us? A survey. Journal of Economic Surveys, 32(2), 335-356. https://doi.org/10.13140/RG.2.1.4784.0888
• Djankov, S., La Porta, R., Lopez-de-SilanesDjankov, F., & ShleiferDjankov, A. (2002). The regulation of entry. The Quarterly Journal of Economics, 117(1), 1--37. https://doi.org/10.1162/003355302753399436
• Dreher, A., & Herzfeld, T. (2005). The Economic Costs of Corruption: A Survey and New Evidence. Working Paper 0506001, Public Economics, EconWPA. Available at https://econwpa.ub.uni-muenchen.de/econ-wp/pe/papers/0506/0506001.pdf
• Dreher, A., & Schneider, F. (2010). Corruption and the Shadow Economy: An Empirical Analysis. Public Choice, 144 (1-2), 215--238. https://doi.org/10.1007/s11127-009-9513-0
• Dreher, A., Kotsogiannis, C., & McCorriston, S. (2009). How do Institutions Affect Corruption and the Shadow Economy? International Tax and Public Finance, 16(6), 779--796. https://doi.org/10.1007/s10797-008-9089-5
• Enste, D., & Heldman, C. (2017). Causes and consequences of corruption: An overview of empirical results. IW-Report, 2/2017, Institut der deutschenWirtschaft (IW), Köln. Available at https://www.econstor.eu/bitstream/10419/157204/1/IW-Report-2017-02.pdf
• Ferraz, C., & Finan, F. (2008). Exposing corrupt politicians: the effects of Brazil's publicly released audits on electoral outcomes. The Quarterly Journal of Economics, 123(2), 703-745. https://doi.org/10.1162/qjec.2008.123.2.703
• Ferraz, C., & Finan, F. (2011). Electoral Accountability and Corruption: Evidence from the Audits of Local Governments. American Economic Review, 101(4), 1274-1311. https://doi.org/10.1257/aer.101.4.1274
• Freille, S., Haque, E.M., & Kneller, R. (2007). A Contribution to the Empirics of Press Freedom and Corruption. European Journal of Political Economy, 23(4), 838--862. https://doi.org/10.1016/j.ejpoleco.2007.03.002
• Gächter, S., & Schulz, J.F. (2016). Intrinsic honesty and the prevalence of rule violations across societies. Nature, 531, 496--499. https://doi.org/10.1038/nature17160
• Gerring, J., & Thacker, S. (2005). Do Neoliberal Policies Deter Political Corruption? International Organization, 59(1), 233--254. https://doi.org/10.1017/S0020818305050083
• Ghura, D. (2002). Tax Revenue in Sub-Saharan Africa: Effects of economic policies and corruption. In: Governance, Corruption & Economic Performance. Abed, G., & S. Gupta (eds.). Washington, D.C.: International Monetary Fund (IMF), 369-395.
• Goel, R.K., & Nelson, M.A. (2011). Measures of corruption and determinants of US corruption. Economics of Governance, 12(2), 155--176. https://doi.org/10.1007/s10101-010-0091-x
• Golden, M., & Picci, L. (2005). Proposal for a new measure of corruption, illustrated with Italian data. Economics and Politics, 17, 37-75. https://doi.org/10.1111/j.1468-0343.2005.00146.x
• Gonçalvez, L., & Veiga, F.J. (2007). Political business cycles at the municipal level. Public Choice, 131 (1-2), 45-64. https://doi.org/10.1007/s11127-006-9104-2
• Gupta, S., Davoodi, H., & Alonso-Terme, R. (2002). Does corruption affect income inequality and poverty? Economic of Governance, 3, 23-45. https://doi.org/10.1007/s101010100039
• Hagen, T.P., & Vabo, S.I. (2005). Political characteristics, institutional procedures and fiscal performance: Panel data analyses of Norwegian local governments, 1991- 1998. European Journal of Political Research, 44, 43-64. https://doi.org/10.1111/j.1475-6765.2005.00218.x
• Harris, R.D.F., & Tzavalis, E. (1999). Inference for unit roots in dynamic panels where the time dimension is fixed. Journal of Econometrics, 91, 201--226. https://doi.org/10.1016/S0304-4076(98)00076-1
• Hawthorne, O. (2013). Transparency International's Corruption Perceptions Index: 'best flawed' measure on Corruption? Mona, Jamaica: Department of Government, University of the West Indies.
• Hessami, Z. (2014). Political corruption, public procurement, and budget composition: Theory and evidence from OECD countries. European Journal of Political Economy, 34, 372-389. https://doi.org/10.1016/j.ejpoleco.2014.02.005
• Huang, C.J. (2016). Is corruption bad for economic growth? Evidence from Asia-Pacific countries. The North American Journal of Economics and Finance, 35, 247-256. https://doi.org/10.1016/j.najef.2015.10.013
• Hwang, J. (2002). A note on the relationship between corruption and government revenue. Journal of Economic Development 161, 27(2), 161-178. Available at http://www.jed.or.kr/full-text/27-2/hwang.PDF
• Imam, P. A., & Jacobs, D. J. (2007). Effect of corruption on tax revenues in the Middle East. IMF Working Paper. Available at https://www.imf.org/external/pubs/ft/wp/2007/wp07270.pdf
• IMF (2016). Corruption: costs and mitigating strategies. International Monetary Fund. Available at https://www.imf.org/external/pubs/ft/sdn/2016/sdn1605.pdf
• Jiménez, F., & Villoria, M. (2008). Percepción social de la corrupción en España, Anuario de la Facultad de Derecho de la Universidad Autónoma de Madrid (afduam) 12, 169-183.
• Jiménez, J. L., & García, C. (2012). Corruption and local politics: Does it pay to be a crook? IREA working paper, 2012/12. Available at http://www.ub.edu/ubeconomics/wp-content/uploads/2013/01/201212.pdf
• Jiménez, J.L. (2013): Corrupción local en España, Cuadernos económicos de ICE, nº 85, 23-41.
• Jiménez, J. L., & García, C. (2016). Does local public corruption generate partisan effects on polls? Crime, Law and Social Change, 65, 1-21. https://doi.org/10.1007/s10611-016-9671-1
• Johnson, S., Kaufmann, D., & Zoido-Lobaton P. (1998). Corruption, Public Finances and the Unofficial Economy. World Bank Policy Research Working Paper Series, No. 2169.The World Bank, Washington, D.C. https://doi.org/10.1596/1813-9450-2169
• Kargbo, A. H. (2006). Corruption: Definition and concept manifestations and typology in the African context. Presented in The Training for Members of parliament and Civil Society from English Speaking West Africa, Aberdeen.
• Kaufmann, D., and Kraay, A. (2016). Worldwide Governance Indicators, http://info.worldbank.org/governance/wgi/index.aspx#home 19.7.2018.
• Knack, S., & Azfar, O. (2003). Trade Intensity, Country Size and Corruption, in: Economics of Governance, 4, 1, 1--18. https://doi.org/10.1007/s101010200051
• Kunicova, J., & Rose-Ackerman, S. (2005). Electoral Rules and Constitutional Structures as Constraints on Corruption. British Journal of Political Science, 35 (4), 573--606. https://doi.org/10.1017/S0007123405000311
• Lago-Peñas, S. (2004). Local governments' asymmetric reactions to grants: looking for the reasons. Papeles de trabajo del Instituto de Estudios Fiscales, Serie Economía, nº 22. Available at https://www.ief.es/docs/destacados/publicaciones/papeles_trabajo/2004_22.pdf
• Lambsdorff, J.G. (2006). Causes and Consequences of Corruption: What Do We Know from a Cross-Section of Countries?. In International Handbook on the Economics of Corruption. London: Edward Elgar, 3-51. https://doi.org/10.4337/9781847203106.00007
• LaPalombara, J. (1994). Structural and Institutional Aspects of Corruption. Social Research, LXI, 325-350. https://www.jstor.org/stable/i40043686
• Larmour, P., & Wolanin, N. (2013). Corruption and Anti-Corruption. Canberra: The Australian National University Press. http://dx.doi.org/10.22459/CAC.03.2013
• Lederman, D., Loayza, N.V., & Soares, R. (2005). Accountability and Corruption. Political Institutions Matter Economics and Politics, 17(1), 1--35. https://doi.org/10.1111/j.1468-0343.2005.00145.x
• Leff, N.H. (1964). Economic Development through Bureaucratic Corruption. American Behavioral Scientist, 8(3), 8--14. https://doi.org/10.1177/000276426400800303
• Liu, J., & Lin, B. (2012). Government auditing and corruption control: Evidence from China's provincial panel data. China Journal of Accounting Research, 5(2), 163-186. https://doi.org/10.1016/j.cjar.2012.01.002
• Liu, C., & Mikesell, J.L. (2014). The impact of public officials' corruption on the size and allocation of U.S. state spending. Public Administration Review, 74(3), 346-359. https://doi.org/10.1111/puar.12212
• Liu, C., & Mikesell, J.L. (2019). Corruption and Tax Structure in American States. American Review of Public Administration, 49(5), 585-600. https://doi.org/10.1177/0275074018783067
• López-Valcárcel, B.G., Jiménez, J.L., & Perdiguero, J. (2017). Danger: Local corruption is contagious! Journal of Policy Modeling, 39(5), 790-808. https://doi.org/10.1016/j.jpolmod.2017.08.002
• Lui, F.T. (1985). An Equilibrium Queuing Model of Bribery. Journal of Political Economy, 93, 4, 760--781. http://dx.doi.org/10.1086/261329
• Matsheza, P. (2007). Corruption: Concepts and Definition. UNODUC, Anti-Corrupt Unit, Specialized Training Workshop for Investigators and Prosecutors on Corruption made from 5th to 9th of March 2007, Kenya.
• Mauro, P. (1995). Corruption and growth. The Quarterly Journal of Economics, 110(3), 681-712. https://doi.org/10.2307/2946696
• Mauro, P. (1996). The Effects of Corruption on Growth, Investment, and Government Expenditure. IMF Working Paper, 1-28. Available at file:///C:/Users/USUARIO/Downloads/SSRN-id882994.pdf
• Mauro, P. (1998). Corruption and the composition of government expenditure. Journal of Public Economics, 69(2), 263-279. Available at http://darp.lse.ac.uk/PapersDB/Mauro_(JPubE_98).pdf
• Mocan, N. (2008). What determines corruption? International evidence from microdata. Economic Inquiry, 46(4), 493--510. https://doi.org/10.3386/w10460
• Moldogaziev, T.T., Liu, C., & Luby, M.J. (2017). Public corruption in the U.S. States and its impact on public debt pricing. Kyklos, 70(2), 161-343. https://doi.org/10.1111/kykl.12139
• Mynt, U. (2000). Corruption: causes, consequences and cures. Asia-Pacific Development Journal, 7(2), 33-58.
• Paldam, M. (2001). Corruption and religion. Adding to the economic model. Kyklos, 54(2/3), 383--414. https://doi.org/10.1111/1467-6435.00160
• Pellegrini, L., & Gerlagh, R. (2008). Causes of corruption: A survey of cross-country analyses and extended results. Economics of Governance, 9, 245--263. https://doi.org/10.1007/s10101-007-0033-4
• Pettersson-Lidbom, P. (2001). An empirical investigation of the strategic use of debt. The Journal of Political Economy, 109(3), 570-583. http://dx.doi.org/10.1086/321021
• Rock, M.T. (2009). Corruption and Democracy. Journal of Development Studies, 45(1), 55--75. https://doi.org/10.1080/00220380802468579
• Roodman, D. (2009). A note on the theme of too many instruments. Oxford Bulletin of Economics and Statistics, 71(1), 135-158. https://doi.org/10.1111/j.1468-0084.2008.00542.x
• Saha, S., Gounder, R., & Su, J. J. (2009). The interaction effect of economic freedom and democracy on corruption: A Panel cross-country analysis. Economic Letters, 105(2), 173--176. https://doi.org/10.1016/j.econlet.2009.07.010
• Salinas Jiménez, M.M., & Salinas Jiménez, J. (2007). Corrupción y actividad económica: una visión panorámica. Hacienda Pública Española, Revista de Economía Pública, 180, 109-137.
• Sanyal, A., Gang, I., & Goswami, O. (2000). Corruption, tax evasion and the Laffer curve. Public Choice, 105(1-2), 61-78. https://doi.org/10.1023/A:1005105822911
• Shabbir, G., & Anwar, M. (2007). Determinants of Corruption in Developing Countries. The Pakistan Development Review, 46(4), 751-764. https://doi.org/10.30541/v46i4IIpp.751-764
• Soto, R. (2003). La corrupción desde una perspectiva económica. Estudios Públicos, 89, 23-62.
• Solé-Ollé, A. (2006). The effects of party competition on budget outcomes: Empirical evidence from local governments in Spain. Public Choice, 126(1-2), 145-176.
• Sung, H-E.and Chu, D. (2003). Does Participation in the Global Economy Reduce Political Corruption? An Empirical Inquiry. International Journal of Comparative Criminology, 3(2), 94--118.
• Tanzi, V., & Davoodi, H. (1997). Corruption, public investment, and growth. Working Paper of the International Monetary Fund, Fiscal Affairs Department, WP/97/139. Available at https://www.imf.org/external/pubs/ft/wp/wp97139.pdf
• Tanzi, V., & Davoodi, H. (2000). Corruption, Growth and Public Finances. IMF Working Paper.
• Transparency International (2010). Exploring the relationships between Corruption and Tax Revenue. Available at https://www.transparency.org/files/content/corruptionqas/228_Exlporing_the_relationships_between_corruption_and_tax_revenue.pdf
• Transparency International (2017). What is corruption? Available at https://www.transparency.org/what-is-corruption
• Treisman, D. (2000). The causes of corruption: A cross-national study. Journal of Public Economics, 76(3), 399--457. https://doi.org/10.1016/S0047-2727(99)00092-4
• Urra, F.J. (2007). Assessing corruption. An analytical review of corruption measurement and its problems: Perception, error and utility. Washington, DC: Georgetown University.
• Valenzuela-Reynaga, R., & Hinojosa-Cruz, A.V. (2017). Las transferencias federales, los contrapesos políticos y los ingresos fiscales estatales en México. ECONOMÍaunam, 14(42), 47-71.
• Van Rijckeghem, C., & Weder, B. (2001). Bureaucratic corruption and the rate of temptation: do wages in the civil service affect corruption, and by how much? Journal of Development Economics, 65(2), 307-331. https://doi.org/10.1016/S0304-3878(01)00139-0
• Van Veldhuizen, R. (2011). Bribery and the Fair Salary Hypothesis in the Lab. Working Paper,Tinbergen Institute, Netherlands. Available at https://www.creedexperiment.nl/creed/people/veldhuizen/JobMarketPaper.pdf
• Vicente Oliva, C. (2010). Ciclos políticos presupuestarios en los ayuntamientos de la Región de Murcia (1989-2008). Tesis de Máster en Ciencias de la Empresa, University of Murcia.
• Villoria, M. (2007). La corrupción política, Madrid: Síntesis.
• Villoria, M., & Jiménez, F. (2012). La corrupción en España (2004-2010): datos, percepción y efectos. Revista Española de Investigaciones Sociológicas, 138, 109-134. https://doi.org/10.5477/cis/reis.138.109
• Wainstein, M. (2003). La corrupción. Un tema para investigar. Contabilidad y Auditoría,17(9), 3-76.
• Warren, M.E. (2004). What does corruption mean in a democracy? American Journal of Political Science, 48(2), 328-343. https://doi.org/10.1111/j.0092-5853.2004.00073.x
• Wei, S.J. (2000). Natural openness and good government. World Bank Policy Research Working Paper No. 2411, Cambridge MA.
• Xu, G., & Yano, G. (2017). How does anti-corruption affect corporate innovation? Evidence from recent anti-corruption efforts in China. Journal of Comparative Economics, 45(3), 498-519. https://doi.org/10.1016/j.jce.2016.10.001