The present book takes initial steps toward theorizing corruption. The book begins with a detailed definition of corruption, sketches the history of corruption and describes the measures taken in Nepal to control it. It then goes on to show that corruption is fundamentally socially rather than individually rooted. Another powerful shaper is the allegiance to political party machines that cannot be greased without corruption. More concretely, the book argues that the existing regime of political parties and electoral financing are key “promoters” of corruption. Maintaining a cadre of political and personal supporters - both at the party and individual levels - not only during the elections but through the years - further contributes to the financial “burden” of a political leader. This burden is generally shouldered by engaging in corruption, often as "donations" in lieu of a promise regarding a specific policy, program, contract, influence with senior political leaders, etc. Similarly, the book regards the pervading condition of impunity as a prime incentive for corruption.