• Media type: E-Article
  • Title: Taxes and bribes: assessing the extraction burden in orderly and disorderly societies
  • Contributor: TARSCHYS, DANIEL
  • Published: Cambridge University Press (CUP), 2003
  • Published in: European Review, 11 (2003) 3, Seite 365-383
  • Language: English
  • DOI: 10.1017/s1062798703000334
  • ISSN: 1062-7987; 1474-0575
  • Keywords: Political Science and International Relations ; Geography, Planning and Development
  • Origination:
  • Footnote:
  • Description: Countries with a low GDP per capita generally have a much lower fiscal quota than OECD countries, but many other factors push up the transaction costs in poor economies. High-tax societies provide more security, predictability and organizational discipline. The absence of such conditions is a powerful breeding-ground for corruption. If fiscal payments and bribes are added up to arrive at a composite measure of the ‘extraction burden’ in different countries, we might find that the costs of doing business do not diverge so much in various parts of the world.