¹ D Barstow and A Zanic von Bertrab, ‘How Wal-Mart Used Payoffs to Get Its Way in Mexico’ The New York Times (San Juan de Teotihuacán, 17 December 2012). See also D Barstow, ‘Wal-Mart Hushed up a Vast Mexican Bribery Case’ The New York Times (Mexico City, 21 April 2012); JC McKinley, ‘No, the Conquistadors Are Not Back. It's Just Wal-Mart’ The New York Times (San Juan de Teotihuacán, 28 September 2004).

² The Metropolitan Museum of Art, ‘Heilbrunn Timeline of Art History: Teotihuacan’ <http://www.metmuseum.org/toah/hd/teot/hd_teot.htm>.

³ ibid.

⁴ International Covenant on Economic, Social and Cultural Rights (adopted 16 December 1966 entered into force 3 January 1976) 993 UNTS 3 (ICESCR) art 15(2).

⁵ Barstow and Zanic von Bertrab (n 1).

⁶ ibid.

⁷ M Boersma, Corruption: A Violation of Human Rights and a Crime under International Law? (Intersentia 2012); M Dowell-Jones, Contextualising the International Covenant on Economic, Social and Cultural Rights: Assessing the Economic Deficit (Martinus Nijhoff 2004) 81–95; C Raj Kumar, Corruption and Human Rights in India: Comparative Perspectives on Transparency and Good Governance (OUP 2011).

⁸ Boersma (n 7) 319–38; Starr, S, ‘Extraordinary Crimes at Ordinary Times: International Justice beyond Crisis Situations’ (2007) 101 Northwestern University Law Review 1257Google Scholar; Bantekas, I, ‘Corruption as an International Crime and Crime against Humanity: An Outline of Supplementary Criminal Justice Policies’ (2006) 4 JICJ 466Google Scholar; Kofele-Kale, N, ‘The Right to a Corruption-Free Society as an Individual and Collective Human Right: Elevating Official Corruption to a Crime under International Law’ (2000) 34 IntlLaw 149Google Scholar.

⁹ M Goodwin and K Rose-Sender, ‘Linking Corruption and Human Rights: An Unwelcome Addition to the Development Discourse’ in M Boersma and H Nelen (eds), Corruption and Human Rights: Interdisciplinary Perspectives (Intersentia 2010).

¹⁰ Hensgen, L, ‘Corruption and Human Rights – Making the Connection at the United Nations (2013) 17 Max Planck Yearbook of United Nations Law 197, 200–1CrossRefGoogle Scholar. For early literature on the subject of corruption and human rights see L Cockroft, ‘Corruption and Human Rights: A Crucial Link’, Working Paper, 19 October 1998; Kofele-Kale (n 8); Z Pearson, ‘An International Human Rights Approach to Corruption’ in P Larmour and N Wolanin (eds), Corruption and Anti-Corruption (Australian National University E Press 2001).

¹¹ Boersma describes it as a ‘vicious practice’ and a ‘multi-headed monster’. M Boersma, ‘Corruption as a Violation of Economic, Social and Cultural Rights: Reflections on the Right to Education’ in Boersma and Nelen, Corruption and Human Rights (n 9) 53; M Dowell-Jones describes corruption as ‘exceptionally damaging’ and as having ‘nefarious’ and ‘pernicious’ effects on the enjoyment of rights under the ICESCR. Dowell-Jones (n 7) 87, 91, 93.

¹² But see D Kauffman, ‘Human Rights and Governance: The Empirical Challenge’ in P Alston and M Robinson (eds), Human Rights and Development: Towards Mutual Reinforcement (OUP 2005).

¹³ Raj Kumar, Corruption and Human Rights in India (n 7); book review by M Goodwin in (2013) 11 ICON 265. See also Acheampong, K Asamoa, ‘Combating Grand Corruption: The Potential Impact of a United Nations Convention on the Prevention and Punishment of the Crime of Economic Genocide’ (1998) 7 Review of the African Commission on Human and Peoples’ Rights 38, 48–9Google Scholar.

¹⁴ Boersma (n 7) 98–9; Pearson (n 10) 42–3; Starr (n 8) 1292–3; J Hatchard, ‘Adopting a Human Rights Approach Towards Combating Corruption’ in Boersma and Nelen, Corruption and Human Rights (n 9) 14–16.

¹⁵ Carranza, R, ‘Plunder and Pain: Should Transitional Justice Engage with Corruption and Economic Crimes?’ (2008) 2 The International Journal of Transitional Justice 310CrossRefGoogle Scholar; Duthie, R, ‘Toward a Development-Sensitive Approach to Transitional Justice’ (2008) 2 The International Journal of Transitional Justice 292, 305–8Google Scholar. But see Waldorf, L, ‘Anticipating the Past: Transitional Justice and Socio-Economic Wrongs’ (2012) 21 Socio & Legal Studies 171Google Scholar.

¹⁶ Boersma (n 7); International Council on Human Rights Policy, ‘Corruption and Human Rights: Making the Connection’ (2009). International Covenant on Civil and Political Rights (adopted 16 December 1966, entered into force 23 March 1976) 999 UNTS 171 (ICCPR).

¹⁷ Boersma (n 7) 2.

¹⁸ See eg International Council on Human Rights Policy, ‘Corruption and Human Rights’ (n 16); K Olaniyan, Corruption and Human Rights Law in Africa (Hart 2014) 202–76.

¹⁹ Dowell-Jones (n 7); Boersma (n 7) 103–34. Boersma also discusses the consideration of corruption within the Universal Periodic Review proceedings and the special procedures of the UN Human Rights Council. Boersma (n 7) 135–76.

²⁰ Pearson (n 10) 58–9; International Council on Human Rights Policy (n 18) 27–9.

²¹ Boersma (n 7) 193; Rajagopal, B, ‘Corruption, Legitimacy and Human Rights: The Dialectic of the Relationship’ (1999) 14 Connecticut Journal of International Law 495, 506Google Scholar.

²² Kofele-Kale (n 8); Kumar, C Raj, ‘Corruption and Human Rights: Promoting Transparency in Governance and the Fundamental Right to Corruption-Free Service in India’ (2004) 17 Columbia Journal of Asian Law 36Google Scholar.

²³ Boersma (n 7) 264–7.

²⁴ Grand corruption is a term of art and may be defined as ‘acts committed at a high level of government that distort policies or the central functioning of the state, enabling leaders to benefit at the expense of the public good.’ Transparency International, ‘FAQs on Corruption’ <https:// www.transparency.org/whoweare/organisation/faqs_on_corruption/9/>. For a definition of petty corruption see below (n 37).

²⁵ Starr (n 8); Bantekas (n 8); Ocheje, PD, ‘Refocusing International Law on the Quest for Accountability in Africa: The Case against the “Other” Impunity’ (2002) 15 LJIL 749Google Scholar. See also Davidsson, E, ‘Economic Oppression as an International Wrong or as Crime against Humanity’ (2005) 23 Netherlands Quarterly of Human Rights 173CrossRefGoogle Scholar; Webster, ME, ‘Fifteen Minutes of Shame: The Growing Notoriety of Grand Corruption’ (2008) 31 Hastings International and Comparative Law Review 807Google Scholar; Ndiva Kofele-Kale (n 8); Acheampong (n 13); Carranza (n 15) 327–8. But see Boersma (n 7) 338.

²⁶ Boersma (n 7) 302, 313.

²⁷ Emphasis added. ICC Rome Statute Art 30(2)(b).

²⁸ Boersma (n 7) 340–7; Ocheje (n 25) 777–9.

²⁹ Goodwin and Rose-Sender (n 9); Rajagopal (n 21). See also M Buckley, ‘Anti-Corruption Initiatives and Human Rights: The Potentials’ in H-O Sano and G Alfredsson (eds), Human Rights and Good Governance: Building Bridges (Nijhoff 2002) 178–9.

³⁰ Goodwin and Rose-Sender (n 9) 223–9.

³¹ See book review of Kumar (n 13) by Morag Goodwin in (2013) 11 ICON 265, 268.

³² International Convention for the Protection of All Persons from Enforced Disappearance (adopted 20 December 2006, entered into force 23 December 2010) A/RES/61/177; Convention on the Rights of Persons with Disabilities (adopted 13 December 2006, entered into force 3 May 2008) 2515 UNTS 3.

³³ Subcommittee on the Prevention of Torture and Other Cruel, Inhumane or Degrading Treatment or Punishment, CAT/C/52/2, 20 March 2014, paras 72–100.

³⁴ Committee on the Protection of the Rights of All Migrant Workers and Members of Their Families, ‘Concluding Observations: Tajikistan’ (2012) UN Doc CMW/C/TJK/CO/1, para 21.

³⁵ ibid.

³⁶ ibid, para 22.

³⁷ Petty corruption may be defined as ‘everyday abuse of entrusted power by low- and mid-level public officials in their interactions with ordinary citizens, who often are trying to access basic goods or services in places like hospitals, schools, police departments and other agencies’. Transparency International, ‘FAQs on Corruption’ <https:// www.transparency.org/whoweare/organisation/faqs_on_corruption/9/>.

³⁸ UN Committee on Economic, Social and Cultural Rights, ‘General Comment No 3: The Nature of States Parties Obligations (Art. 2, para 1 of the Covenant)’ (14 December 1990) E/1991/23, para 10.

³⁹ ibid.

⁴⁰ ICCPR art 2(1); B Saul, D Kinley and J Mowbray, The International Covenant on Economic, Social and Cultural Rights: Commentary, Cases, and Materials (OUP 2014) 134. See also Warwick, BTC, ‘Socio-Economic Rights during Economic Crises: A Changed Approach to Non-Retrogression’ (2016) 65 ICLQ 249Google Scholar.

⁴¹ UN Committee on Economic, Social and Cultural Rights, ‘General Comment No 3’ (n 38) para 9.

⁴² ibid.

⁴³ International Commission of Jurists et al., ‘Maastricht Guidelines on Violations of Economic, Social and Cultural Rights’ (January 1997) UN Doc E/C.12/2000/13, para 14(g).

⁴⁴ Art 17 of the United Nations Convention against Corruption defines embezzlement as: ‘the misappropriation of property or funds legally entrusted to someone in their formal position as an agent or guardian’.

⁴⁵ See eg allegations that Teodoro Nguema Obiang Mangue, the son of the President of Equatorial Guinea, embezzled and laundered Equatoguinean oil revenues. M de la Baume, ‘A French Shift on Africa Strips a Dictator's Son of His Treasures’ The New York Times (Paris, 23 August 2012).

⁴⁶ See below (n 119).

⁴⁷ V Tanzi and H Davoodi, ‘Corruption, Public Investment and Growth’ (1997) IMF Working Group Paper WP/97/139, 7.

⁴⁸ Committee on Economic, Social, and Cultural Rights, ‘Concluding Observations: Philippines’ (1 December 2008) E/C.12/PHL/CO/4, para 14.

⁴⁹ Committee on the Rights of the Child, ‘Concluding Observations: Thailand’ (17 February 2012) CRC/C/THA/CO/3-4, para 21; Committee on the Rights of the Child, ‘Concluding Observations: Nigeria’ (11 June 2010) CRC/C/NGA/CO/3-4, para 16.

⁵⁰ ICESCR art 21. The United Nations Economic and Social Council established the Committee on Economic, Social and Cultural Rights, and assigned the Committee its monitoring functions under the Covenant. ECOSOC, ‘Review of the Composition, Organization and Administrative Arrangements of the Sessional Working Group of Governmental Experts on the Implementation of the International Covenant on Economic, Social and Cultural Rights’ (28 May 1985) Res 1985/17.

⁵¹ Committee on Economic, Social and Cultural Rights, ‘Concluding Observations: Cambodia’ (12 June 2009) E/C.12/KHM/CO/1, para 14.

⁵² ibid.

⁵³ Committee on Economic, Social and Cultural Rights, ‘Concluding Observations: Democratic Republic of Congo’ (16 December 2009) E/C.12/COD/CO/4, para 11(a).

⁵⁴ ibid.

⁵⁵ A Shleifer and R Vishny, ‘Corruption’ (1993) 108 Quarterly Journal of Economics 599.

⁵⁶ The 1995 Copenhagen Declaration on Social Development also addresses corruption and human rights separately, but because it focuses on the private sector to a lesser extent than the UN Global Compact and the OECD Guidelines for Multinational Enterprises, these two instruments form the subject of this discussion. ‘Report of the World Summit for Social Development (19 April 1995) A/CONF.166/9, Annex I: Copenhagen Declaration on Social Development.

⁵⁷ OECD, ‘OECD Guidelines for Multinational Enterprises’ (2011 edn) section IV, paras 1–2.

⁵⁸ ibid, chapeau.

⁵⁹ ibid, para 76. The ‘core OECD instruments’ are: the Convention on Combating Bribery of Foreign Public Officials in International Business Transactions (adopted 21 November 1997, entered into force 15 February 1999) (1998) 37 ILM 1 (OECD Anti-Bribery Convention); OECD, Recommendation of the Council for Further Combating Bribery of Foreign Public Officials in International Business Transactions (26 November 2009, amended on 18 February 2010) C(2009)159/Rev1/FINAL, C(2010)19; OECD, Recommendation of the Council on Tax Measures for Further Combating Bribery of Foreign Public Officials in International Business Transactions (25 May 2009) C(2009)64; and OECD, Recommendation on Bribery and Officially Supported Export Credits (18 December 2006) TD/ECG(2006)24.

⁶⁰ ‘OECD Guidelines for Multinational Enterprises’ (n 57) section IV, paras 1–7.

⁶¹ ibid, para 74.

⁶² United Nations Global Compact, ‘Overview of the Global Compact’ <http://www.unglobalcompact.org/AboutTheGC/index.html>.

⁶³ United Nations Global Compact, ‘Global Compact Principle 1’ <http://www.unglobalcompact.org/AboutTheGC/TheTenPrinciples/principle1.html>.

⁶⁴ United Nations Global Compact, ‘Global Compact Principle 10’ <https:// www.unglobalcompact.org/what-is-gc/mission/principles/principle-10>.

⁶⁵ ibid.

⁶⁶ ibid.

⁶⁷ UNCAC Foreword, para 1.

⁶⁸ See eg R McCorquodale, ‘Human Rights and Global Business’ in International Law beyond the State: Essays on Sovereignty, Non-State Actors and Human Rights (Cameron May 2011) 200–22 (originally published in S Bottomley and D Kinley (eds), Commercial Law and Human Rights (Ashgate 2002)) 89; Reinisch, A, ‘The Changing International Legal Framework for Dealing with Non-State Actors’ (2005) 13 Non-State Actors and Human Rights 37, 69–72Google Scholar.

⁶⁹ McCorquodale (n 68) 221–2.

⁷⁰ Reinisch (n 68) 72.

⁷¹ See eg Weissbrodt, D and Kruger, M, ‘Human Rights Responsibilities of Businesses as Non-State Actors’ (2005) 13 Non-State Actors and Human Rights 315, 329–30Google Scholar; Paust, J, ‘Human Rights Responsibilities of Private Corporations’ (2002) 35 Vanderbilt Journal of Transnational Law 801Google Scholar.

⁷² Ratner, S, ‘Corporations and Human Rights: A Theory of Legal Responsibility’ (2001) 111 YaleLJ 443, 482Google Scholar; see also Weissbrodt and Kruger (n 71) 329.

⁷³ For a discussion of the Ruggie Principles see below Part IVC.

⁷⁴ See eg Presbyterian Church of Sudan v Talisman Energy, 582 F 3d 244 (2nd Cir 2009).

⁷⁵ For further discussion of protection and governance ‘gaps’ see J Wouters and A-L Chané, ‘Multinational Corporations in International Law’ in M Noortmann, A Reinisch and C Ryngaert, Non-State Actors in International Law (Hart 2015) 237–8.

⁷⁶ Weissbrodt and Kruger (n 71) 330; See also Kinley, D and Tadaki, J, ‘From Talk to Walk: The Emergence of Human Rights Responsibilities for Corporations at International Law’ (2004) 44 VaJIntlL 931Google Scholar, 948–9; Reinisch (n 68); Schabas (n 78) cxviii.

⁷⁷ UNGA Res 217(III) (10 December 1948).

⁷⁸ J Crawford, Brownlie's Principles of Public International Law (OUP 2012) 636; W Schabas, The Universal Declaration of Human Rights: The Travaux Préparatoires, vol 1 (CUP 2013) cxv–xix.

⁷⁹ Universal Declaration of Human Rights (adopted 10 December 1948) UNGA Res 217 A(III) (UDHR) para 8 (emphasis added).

⁸⁰ See (n 76).

⁸¹ UDHR para 6 (emphasis added).

⁸² Wouters and Chané (n 75) 237.

⁸³ van den Herik, L, ‘Regulating Corporations under International Law: From Human Rights to International Criminal Law and Back Again’ (2010) 8 JICJ 725Google Scholar; Rose, C, ‘The Application of Human Rights Law to Private Sector Complicity in Governmental Corruption’ (2011) 24 LJIL 715CrossRefGoogle Scholar.

⁸⁴ van den Herik (n 83).

⁸⁵ M Karavias, Corporate Obligations under International Law (OUP 2013) 115.

⁸⁶ Ambassador David J Scheffer, Northwestern University School of Law, Brief as Amicus Curiae in Support of the Petitioners, Kiobel et al v Royal Dutch Petroleum Co., et al, Supreme Court of the United States, No 10-1491 (20 December 2011) 5-7; Per Saland, ‘International Criminal Law Principles’ in R Lee (ed), The International Criminal Court: The Making of the Rome Statute (Kluwer 1999) 189, 199; K Ambos, ‘Article 25: Individual Criminal Responsibility’ in O Triffterer (ed), Commentary on the Rome Statute of the International Criminal Court (2nd edn, Beck 2008) 474.

⁸⁷ See Paust (n 71); Ratner (n 72); Stephens, B, ‘The Amorality of Profit: Transnational Corporations and Human Rights’ (2002) 20 Berkeley Journal of International Law 45Google Scholar; P Alston, ‘The ‘Not-a-Cat’ Syndrome: Can the International Human Rights Regime Accommodate Non-State Actors?’ in P Alston (ed), Non-State Actors and Human Rights (OUP 2005); Weissbrodt and Kruger (n 71).

⁸⁸ Alston et al., Brief of Amici Curiae International Law Scholars in Support of Petitioners, Kiobel et al v Royal Dutch Petroleum Co, et al, Supreme Court of the United States, No 10-1491 (21 December 2011) 17. The scholars are Philip Alston, Jose Alvarez, Cherif Bassiouni, Gaspar Biro, Douglass Casel, Andrew Clapham, Lori Fisler Damrosch, John Dugard, Richard Goldstone, Ryan Goodman, Vaughan Lowe, Chip Pitts, Dinah Shelton, Constance de la Vega, and David Weissbrodt. For more on amici curiae briefs submitted in this case, see Kohl, U, ‘Corporate Human Rights Accountability: The Objections of Western Governments to the Alien Tort Statute’ (2014) 63 ICLQ 665Google Scholar.

⁸⁹ Council of Europe Convention on the Prevention of Terrorism (adopted 16 May 2005, entered into force 1 December 2009) CETS No 196, art 10(1); Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and Their Disposal (adopted 22 March 1989, entered into force 5 May 1992) 1673 UNTS 57; International Convention on the Suppression and Punishment of the Crime of Apartheid (adopted 3 November 1973, entered into force 18 July 1976) 1015 UNTS 243, art I(2); International Convention on Civil Liability for Oil Pollution Damage (adopted 29 November 1969, entered into force 19 June 1975) 973 UNTS 3; Convention on Third Party Liability in the Field of Nuclear Energy (adopted 29 July 1960, entered into force 1 April 1968) 956 UNTS 251.

⁹⁰ United Nations Convention against Transnational Organized Crime (adopted 15 November 2000, entered into force 29 September 2003) 2225 UNTS 209 (UNCTOC) arts 8, 10(1).

⁹¹ Art 2.

⁹² See generally Karavias (n 85) (ch 2 on corporate obligations under treaty law).

⁹³ van den Herik (n 83); E De Brabandere, ‘Non-State Actors and Human Rights: Corporate Responsibility and the Attempts to Formalize the Role of the Corporations as Participants in the International Legal System’ in J d'Aspremont (ed), Participants in the International Legal System: Multiple Perspectives on Non-State Actors in International Law (Routledge 2011).

⁹⁴ Brief of Amici Curiae International Law Scholars in Support of Petitioners (n 88) 17.

⁹⁵ See De Brabandere (n 93); de Brabandere, E, ‘Non-State Actors, State Centrism and Human Rights Obligations’ (2008) 22 LJIL 191Google Scholar; de Brabandere, E, ‘Human Rights and Transnational Corporations: The Limits of Direct Corporate Responsibility’ (2010) 4 Human Rights & International Legal Discourse 66Google Scholar; van den Herik (n 83); Knox, J, ‘Horizontal Human Rights Law’ (2008) 102 AJIL 1Google Scholar; R McCorquodale, ‘Human Rights and Global Business’ in International Law Beyond the State: Essays on Sovereignty, Non-State Actors and Human Rights (Cameron May 2011); McCorquodale, R, ‘Over-Legalizing Silences, Human Rights and Non-State Actors’ (2002) 96 ASIL Annual Conference Proceedings 384Google Scholar. For more critical perspectives on this divide among international lawyers, see Marks, Susan, ‘State-Centrism, International Law, and the Anxieties of Influence’ (2006) 19 Leiden Journal of International Law 339CrossRefGoogle Scholar; R Bachand, ‘Non-State Actors in North American Legal Scholarship: Four Lessons for the Progressive and Critical International Lawyer’ in J d'Aspremont (ed), Participants in the International Legal System: Multiple Perspectives on Non-State Actors in International Law (Routledge 2011).

⁹⁶ De Brabandere (n 93) 276.

⁹⁷ J Ruggie, Special Representative of the Secretary-General on the Issue of Human Rights and Transnational Corporations and Other Business Enterprises, ‘Guiding Principles on Business and Human Rights: Implementing the United Nations “Protect, Respect and Remedy” Framework’ (21 March 2011) A/HRC/17/31 (UN Guiding Principles). For the endorsement of the Framework by the UN Human Rights Council see UN Human Rights Council, ‘Human Rights and Transnational Corporations and Other Business Enterprises’ (6 July 2011) A/HRC/RES/17/4. See generally R Mares (ed), The UN Guiding Principles on Business and Human Rights: Foundations and Implementation (Nijhoff 2012). On the aftermath of the Guiding Principles, see Aaronson, SA and Higham, I, ‘Re-righting Business’: John Ruggie and the Struggle to Develop International Human Rights Standards for Transnational Firms’ (2013) 35 HumRtsQ 333Google Scholar; M Addo, The Reality of the United Nations Guiding Principles on Business and Human Rights (2014) 14 HRLR 133.

⁹⁸ R Mares, ‘Business and Human Rights after Ruggie: Foundations, the Art of Simplification and the Imperative of Cumulative Progress’ in R Mares (ed), The UN Guiding Principles on Business and Human Rights: Foundations and Implementation (Nijhoff 2012) 9–11; J Knox, ‘The Ruggie Rules: Applying Human Rights Law to Corporations’ in Mares, The UN Guiding Principles on Business and Human Rights 52–4, 60–1.

⁹⁹ UN Guiding Principles para 2.

¹⁰⁰ ibid, para 3.

¹⁰¹ See also Knox (n 98) 64 (the UN Guiding Principles are ‘avowedly consistent with the law as it is rather than the law as it might someday be’).

¹⁰² UN Guiding Principles para 6.

¹⁰³ ibid.

¹⁰⁴ ibid.

¹⁰⁵ ibid.

¹⁰⁶ ibid 7.

¹⁰⁷ ibid 8.

¹⁰⁸ See also Knox (n 98) 65 (noting that the responsibility to protect is grounded in societal expectations rather than human rights law).

¹⁰⁹ UN Guiding Principles 6.

¹¹⁰ ibid 13–14.

¹¹¹ ibid, para 6.

¹¹² ibid 13.

¹¹³ ibid 21.

¹¹⁴ Mauro, P, ‘Corruption and Growth’ (1995) 110 Quarterly Journal of Economics 681, 682CrossRefGoogle Scholar. For earlier, more theoretical research see Leff, N, ‘Economic Development through Bureaucratic Corruption’ (1964) 8 The American Behavioral Scientist 8CrossRefGoogle Scholar; Rose-Ackerman, S, ‘The Economics of Corruption’ (1975) 4 Journal of Public Economics 187Google Scholar; Alam, MS, ‘Some Economic Costs of Corruption in LDCs’ (1991) 27 The Journal of Development Studies 89Google Scholar; Shleifer and Vishny (n 55).

¹¹⁵ See eg Leff (n 114); for a rebuttal see Aidt, T, ‘Corruption, Institutions and Economic Development’ (2009) 25 Oxford Review of Economic Policy 271Google Scholar.

¹¹⁶ Fisman, R and Svensson, J, ‘Are Corruption and Taxation Really Harmful to Growth? Firm Level Evidence’ (2007) 83 Journal of Development Economics 63CrossRefGoogle Scholar.

¹¹⁷ Aidt (n 115).

¹¹⁸ Tanzi and Davoodi (n 47); Tanzi, V, ‘Corruption around the World: Causes, Consequences, Scope and Cures’ (1998) 45 IMF Staff Papers 559Google Scholar; S Gupta, H Davoodi, and E Tiongson, ‘Corruption and the Provision of Health Care and Education Services’ (2000) IMF Working Paper WP/00/116; Gupta, S, de Mello, L, and Sharan, R, ‘Corruption and Military Spending’ (2001) 17 European Journal of Political Economy 749Google Scholar; Delavallade, C, ‘Corruption and Distribution of Public Spending in Developing Countries’ (2006) 30 Journal of Economics and Finance 222Google Scholar.

¹¹⁹ Mauro, P, ‘Corruption and the Composition of Government Expenditure’ (1998) 69 Journal of Public Economics 263Google Scholar. Economic ‘rent-seeking’ refers to ‘the extra amount paid (over what would be paid for the best alternative use) to somebody or something for something useful whose supply is limited either by nature or through human ingenuity’. While some forms of rent-seeking are legal, other forms, including corruption, are illegal. Government bureaucrats engage in rent-seeking by creating artificial limits, for example, on the supply of licenses needed to conduct certain economic transactions. P Mauro, Why Worry About Corruption? (IMF 1997) 2.

¹²⁰ Mauro, ‘Corruption and the Composition of Government Expenditure’ (n 119) 277.

¹²¹ ibid 264.

¹²² ibid 277.

¹²³ ibid 278.

¹²⁴ ibid.

¹²⁵ Gupta, de Mello and Sharan (n 118); Mauro, ‘Corruption and the Composition of Government Expenditure’ (n 119); Delavallade (n 118); G d'Agostino, JP Dunne and L Pieroni, Corruption, ‘Military Spending and Growth’ (2011) <http://carecon.org.uk/DPs/1103.pdf>.

¹²⁶ Gupta, Davoodi and Tiongson (n 118) 771.

¹²⁷ ibid.

¹²⁸ ibid 757–8.

¹²⁹ Paolo Mauro, Why Worry About Corruption? (n 119) 2.

¹³⁰ See (n 118).

¹³¹ See eg Tanzi (n 118); Mauro, Why Worry about Corruption? (n 119).

¹³² Smarynska, B and Wei, Shang-Jin, ‘Corruption and Composition of Foreign Direct Investment: Firm-Level Evidence’ (2000) National Bureau of Economic Research Working Paper 7969Google Scholar; Wei, Shang-Jin, ‘How Taxing is Corruption on International Investors?’ (2000) 82 Review of Economics and Statistics 1CrossRefGoogle Scholar; Hakkala, KN, Norbäck, P-J, and Svaleryd, H, ‘Asymmetric Effects of Corruption on FDI: Evidence from Swedish Multinational Firms’ (2008) 90 Review of Economics and Statistics 627CrossRefGoogle Scholar; Asiedu, E and Freeman, J, ‘The Effect of Corruption on Investment Growth: Evidence from Firms in Latin America, Sub-Saharan Africa, and Transition Countries’ (2009) 13 Review of Development Economics 200Google Scholar.

¹³³ Tanzi and Davoodi (n 47).

¹³⁴ V Tanzi and H Davoodi, ‘Corruption, Growth, and Public Finances’ (2000) IMF Working Paper, WP/00/182; Gupta, SDavoodi, H and Alonso-Terme, R, ‘Does Corruption Affect Income Inequality?’ (2002) 3 Economics of Governance 23CrossRefGoogle Scholar.

¹³⁵ Hodge, A, Shankar, S, Rao, DS Prasada and Duhs, A, ‘Exploring the Links Between Corruption and Growth’ (2011) 15 Review of Development Economics 474, 475Google Scholar; Asiedu and Freeman (n 132).

¹³⁶ Mauro, Why Worry About Corruption? (n 119) 5–6; Gupta, Davoodi and Alonso-Terme (n 134); Tanzi (n 118).

¹³⁷ See n 53.

¹³⁸ ibid.

¹³⁹ See eg Rajogopal, B, ‘Corruption, Legitimacy and Human Rights: The Dialectic of the Relationship’ (1999) 496 Connecticut Journal of International Law 495Google Scholar; Gathii, JT, ‘Defining the Relationship between Human Rights and Corruption’ (2009) 31 University of Pennsylvania Journal of International Law 125Google Scholar; M Sepúlveda Carmona and J Bacio-Terracino, ‘Corruption and Human Rights: Making the Connection’ in Boersma and Nelen, Corruption & Human Rights: Interdisciplinary Perspectives (n 9); M Boersma, ‘Corruption as a Violation of Economic, Social and Cultural Rights: Reflections on the Rights to Education’ in Boersma and  Nelen (n 9).

¹⁴⁰ Mauro, ‘Corruption and the Composition of Government Expenditure’ (n 119) 278.

¹⁴¹ Tanzi and Davoodi (n 47) 21.

¹⁴² Bardhan, P, ‘Corruption and Development: A Review of Issues’ (1997) 35 Journal of Economic Literature 1320Google Scholar; Svensson, J, ‘Eight Questions about Corruption’ (2005) 19 Journal of Economic Perspectives 19Google Scholar.

¹⁴³ Svensson (n 142) 33.

¹⁴⁴ Bardhan (n 142); Tirole, J, ‘A Theory of Collective Reputations (With Applications to the Persistence of Corruption and to Firm Quality)’ (1996) 63 Review of Economic Studies 1Google Scholar.

¹⁴⁵ Bardhan (n 142).

¹⁴⁶ ibid 1337.

¹⁴⁷ ibid.

¹⁴⁸ P Mauro, ‘The Persistence of Corruption and Slow Economic Growth’ (2004) 15 IMF Staff Papers 1, 4, 16.

¹⁴⁹ Fisman, R and Miguel, E, ‘Corruption, Norms and Legal Enforcement: Evidence from Diplomatic Parking Tickets’ (2007) 115 Journal of Political Economy 1020Google Scholar.

¹⁵⁰ ibid 1026.

¹⁵¹ ibid 1022.

¹⁵² ibid.

¹⁵³ ibid 1046.

¹⁵⁴ See eg Kofele-Kale (n 8).

¹⁵⁵ United Nations Convention against Corruption, ‘UNCAC Signature and Ratification Status as of 1 December 2015’ <http://www.unodc.org/unodc/en/treaties/CAC/signatories.html>.