The conclusion gives the overall verdict of the argument. You can also restate the ideas that you have discussed in the body paragraphs so as to make your point valid. The conclusion should also aim at motivating the reader to do research in the future. The conclusion is related to the argumentative introduction as the topic as well as the thesis statement is restated in a more convincing manner. The conclusion also gives you a platform of illustrating your decision concerning the argument in the article and why you have settled on that particular decision. Try not to introduce new ideas as they will give the readers an ideology that the article is not comprehensive enough.
Canada: there is no general rule on the deductibility or non-deductibility of kickbacks and bribes. Hence the rule is that necessary expenses for obtaining the income (contract) are deductible. Payments to members of the public service and domestic administration of justice, to officers and employees and those charged with the collection of fees, entrance fees etc. for the purpose to entice the recipient to the violation of his official duties, can not be abated as business expenses as well as illegal payments according to the Criminal Code.
While all of the hypotheses described above are empirically testable, in the sense that data are available for that purpose, only a few have actually been tested. What empirical studies have been done support certain hypotheses: namely, that there is less corruption where there are fewer trade restrictions; where governments do not engage in favoritist industrial policies; and perhaps where natural resources are more abundant; and that there is somewhat less corruption where civil servants are paid better, compared with similarly qualified workers in the private sector.