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Across 69 countries, higher tax rates are associated with less unofficial activity as a percentage of GDP, but corruption is associated with more unofficial activity. Entrepreneurs go underground, not to avoid official taxes but to reduce the burden...

La corruption est de tous les temps. Mais, comme l'ensemble de l'économie, elle s'est mondialisée pour prendre, dans le dernier quart du XXe siècle, une dimension encoure inconnue. Elle est devenue une réalité à laquelle les chefs d'entreprise ont...

Bribery, through money, gifts, or exchange of favors, is common in the Omsk educational system. A student is obliged to pay 15000 Rubles for the 5th grade, 10000 Rubles for the 4th grade, and 5000 Rubles for the 3rd grade entering exams. A reform of...

The Lambert Model Code of Governance proposes to institutionalise the dominance of governors from commercial and industrial organisations as core members of compact and effective boards controlling UK universities. It is the latest expression of a...

This article examines the fight against corruption in universities in Georgia, focusing particularly on admissions, arguably the most corrupt area in the Georgian higher education. It touches upon the problem of private tutoring and bribing, as well...

A recent joint donor evaluation aimed to deepen understanding of what works and what does not work in donor support to Citizens Voice and Accountability interventions, and to uncover the reasons why. This Policy Brief summarises the Synthesis report...

Are scientists publishing more duplicate papers? An automated search of seven million biomedical abstracts suggests that they are, report Mounir Errami and Harold Garner. The concern here is with the three major sins of modern publishing: duplication...

Over the last decade, budget work, or applied budget analysis, has become increasingly recognised as an important tool for holding governments and non-state actors accountable for their policy commitments, budget allocations and expenditure...

Budgets can be complex documents. Many people feel intimidated by budget work, assuming that it requires very technical skills. But budget work can be straightforward. Using basic arithmetic, civil society can use budget information to talk in...

This report documents CEF experience, illustrating how civil society can engage in the budget process through budget analysis; tracking disbursement flows through the education system; monitoring expenditure; and lobbying to influence budget...