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Institutional Integrity, Corruption, and Taxation

54 Pages Posted: 13 Mar 2014  

Gillian Brock

University of Auckland; Harvard University - Edmond J. Safra Center for Ethics

Date Written: March 13, 2014

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.

Keywords: Institutional corruption, institutional integrity, taxation, corruption, tax havens, tax abuse, fiscal corruption, transfer mispricing, lobbying, favorable tax treatment, distributing responsibilities, transparency, accountability, tests, contagious institutional corruption

Suggested Citation

Brock, Gillian, Institutional Integrity, Corruption, and Taxation (March 13, 2014). Edmond J. Safra Working Papers, No. 39. Available at SSRN: https://ssrn.com/abstract=2408183 or http://dx.doi.org/10.2139/ssrn.2408183

Gillian Brock (Contact Author)

University of Auckland ( email )

Harvard University - Edmond J. Safra Center for Ethics ( email )

124 Mount Auburn Street
Suite 520N
Cambridge, MA 02138
United States

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