Corruption and the Global EconomyInstitute for International Economics, 1997 - 244 pagine The recently-adopted OECD convention outlawing bribery of foreign public officials is welcome evidence of how much progress has been made in the battle against corruption. The financial crisis in East Asia is an indication of how much remains to be done. Corruption is by no means a new issue but it has only recently emerged as a global issue. With the end of the Cold War, the pace and breadth of the trends toward democratization and international economic integration accelerated and expanded globally. Yet corruption could slow or even reverse these trends, potentially threatening economic development and political stability in some countries. As the global implications of corruption have grown, so has the impetus for international action to combat it. In addition to efforts in the OECD, the Organization of American States, the World Trade Organization, and the United Nations General Assembly, the World Bank and the International Monetary Fund have both begun to emphasize corruption as an impediment to economic development. This book includes a chapter by the Chairman of the OECD Working Group on Bribery discussing the evolution of the OECD convention and what is needed to make it effective. Other chapters address the causes and consequences of corruption, including the impact on investment and growth and the role of multinational corporations in discouraging bribery. The final chapter summarizes and also discusses some of the other anticorruption initiatives that either have been or should be adopted by governments, multilateral development banks, and other international organizations. |
Dall'interno del libro
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Pagina 21
... deductibility of bribes . The OECD's Working Group on Bribery , under the chairmanship of Swiss official Mark Pieth , duly embarked on the legislative review . A breakthrough came in 1995 , when the British unearthed a long - forgotten ...
... deductibility of bribes . The OECD's Working Group on Bribery , under the chairmanship of Swiss official Mark Pieth , duly embarked on the legislative review . A breakthrough came in 1995 , when the British unearthed a long - forgotten ...
Pagina 126
... Deductibility In 1995 and 1996 a working group of the Fiscal Affairs Committee of the OECD examined the issue of tax deductibility of bribes to foreign public officials , one of the items raised in the 1994 recommendation . After some ...
... Deductibility In 1995 and 1996 a working group of the Fiscal Affairs Committee of the OECD examined the issue of tax deductibility of bribes to foreign public officials , one of the items raised in the 1994 recommendation . After some ...
Pagina 157
... treatment for companies that conduct proper compliance programs . The sentencing guidelines provide a strong incentive for companies to establish compliance pro- grams . Tax Deductibility of Bribes The tax treatment of bribes can also ...
... treatment for companies that conduct proper compliance programs . The sentencing guidelines provide a strong incentive for companies to establish compliance pro- grams . Tax Deductibility of Bribes The tax treatment of bribes can also ...
Sommario
The Globalization of Corruption | 7 |
The Political Economy of Corruption | 31 |
Public Officials Private Interests and Sustainable | 61 |
Copyright | |
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action agencies American antibribery anticorruption Barro benefits bidding bribery of foreign bribes bureaucrats chapter civil codes combatting corruption companies composition of government consequences of corruption contracts corporate Corrupt Practices corruption index costs criminal deductibility of bribes democracy democratic developing countries economic growth effects of corruption efforts elites enforcement ernment example export FCPA firms Fred Bergsten Freedom House funds global government expenditure government officials government procurement groups illegal illicit implement incentives increase institutions International Monetary Fund investment ISBN paper issue Johnston Klitgaard Mark Pieth Mauro ment Moisés Naím money laundering OECD opportunities Organization pay bribes payments payoffs percent potential problem programs projects public officials Rafael Di Tella recommendation reforms regulations rent-seeking Risk role Rose-Ackerman rules ruption scandals strategies tax deductibility tion trade transactions transnational bribery Transparency International Uganda United World Bank World Trade Organization