A common conclusion in the literature is that both corruption and taxation hamper economic growth. It is also plausible that both affect total factor productivity, which, by the famous Solow residual, is a vital driver of economic progress. Moreover, corruption and tax burden are supposed to be intertwined. This paper focuses on the supposedly linked effects of corruption and tax burden on total factor productivity. The empirical study uses panel data from 90 countries for the time span of 1996–2014. The results show that both corruption and tax burden deteriorate total factor productivity, but that an increase in tax burden mitigates the negative effect of corruption.

中文翻译：

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腐败和税收负担：对全要素生产率的共同影响是什么？

文献中的一个普遍结论是，腐败和税收都阻碍了经济增长。两者都影响全要素生产率也是合理的，而著名的索洛残差法则则是经济发展的重要驱动力。此外，腐败和税收负担应该交织在一起。本文着重于腐败与税收负担对全要素生产率的所谓联系影响。实证研究使用了1996年至2014年期间来自90个国家的面板数据。结果表明，腐败和税收负担都使全要素生产率下降，但是税收负担的​​增加减轻了腐败的负面影响。