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Administrative corruption, whereby taxpayers and collectors collude to reduce remissions, is central to tax evasion in developing countries. A framework is developed for the analysis of such corruption, based on imperfect information concerning true t ax liabilities. Some tolerance of corruption can be part of an efficient collection system, especially when there are constraints on government wages and/or effort is required to learn payers' tax liabilities. With variable collector effort a certain amount of corruption is required, together with a two level penalty structuredismissal if revenue targets are not met, and much heavier penalties for gross corruption.
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