Brief 12 from REPOA examines citizens’ perceptions of local taxation, investigating why residents do or do not pay local taxes, and their perceptions of misuse of tax revenue. Respondents’ opinions are given on: - why people pay local taxes; - their perception of the provision of public services which are financed by tax revenue collection; perceptions of misuse of tax revenues, and reporting corruption within local taxation systems.

The brief is based on the findings from two surveys co more...

Newsline on corruption in Australia and New Zealand.

Australia's top companies don't comply with international bribery and corruption guidelines, according to an independently compiled report.
The analysis, based on each company's published reports, found the country's top 50 companies met legislative requirements but could improve their anti-corruption efforts by publicising their policies and codes of conduct.
The dramatically titled Bribery and Corruption Report was compiled by Britain's Association of Chartered Certified Accountants and the more...

'We distinguish clearly between governance and anti-corruption, while probing the links between both notions. In so doing we challenge the conventional definition of corruption as being too narrow, legalistic and unduly focused on the public sector, while underplaying the role of the private sector.' By Daniel Kaufman, World Bank. PDF, 18 pp.

'We challenge the conventional definition of corruption as the ‘abuse of public office for private gain’, making a distinction between legal and illegal forms of corruption, and paying more attention to corporate patterns of corruption (which also affect public corruption). We undertake to identify general determinants of the pattern of legal and illegal corruption worldwide, and present a model where both corruption (modelled explicitly in the context of allocations) and the political equil more...

In July 2008, the EU released a critical report on the performance of Romania and Bulgaria, its two newest members. Although both Bucharest and Sofia were chastised, Bulgaria received a concrete punishment (i.e. 500 million euros were frozen until evidence of reform against corruption), while Romania was merely admonished and urged to do the same. This article analyzes what concrete steps were taken by these two countries.

This handbook is designed to educate all public officials and individuals vested with an elective public office in Cambodia about what corruption is and how to fight it. This handbook also contains information that will be useful to all members of the public. It was produced as part of the Clean Hand campaign provides education and awareness activities aimed at reducing corruption in Cambodia.

Trade openess might not be a sufficient deterrent for corruption.
These are the results of a cross-national study conducted to examine the relationship between corruption and measures of globalisation, such as trade openess.
The study revealed that trading firms would tend to pay more bribes that non-trading firms, in spite of the alleged greater competition they should be facing operating in an international environment.

This paper explore the ways that donors can engage the private sector in combating corruption, going beyond simply reporting on corrupt individuals

This review assesses the anti-corruption literature in a first attempt to identify systematically significant trends so far and challenges remaining to future political science research. Research on anti-corruption is a young métier. While reflecting on the field at large, the review focuses on two issues that have been central to its development: the role of post-communist Eastern Europe and of civil society involvement. Organised in a chronological way, the review distinguishes and discusses more...