Determinants and Pervasiveness of the Evasion of Customs Duties
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- Jean, Sébastien & Mitaritonna, Cristina, 2009. "Determinants and pervasiveness of the evasion of custom duties," Conference papers 331896, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
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- Joel CARIOLLE & Cyril CHALENDARD & Anne-Marie GEOURJON & Bertrand LAPORTE, 2017. "Décloisonner l’analyse des données pour appuyer la modernisation des douanes : une illustration à partir du Gabon," Working Papers 201722, CERDI.
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- Joel CARIOLLE & Cyril CHALENDARD & Anne-Marie GEOURJON & Bertrand LAPORTE, 2017.
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- Tasew Tadesse, 2023. "Explaining Customs Tax Evasion in Ethiopia: The Effect of Trade Tax, Law Enforcement, and Product Characteristics," Global Journal of Emerging Market Economies, Emerging Markets Forum, vol. 15(3), pages 330-353, September.
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The World Economy, Wiley Blackwell, vol. 35(12), pages 1772-1794, December.
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- Michael, Bryane & Popov, Maja, 2012. "Do Customs Trade Facilitation Programmes Help Reduce Customs-Related Corruption?," EconStor Preprints 109021, ZBW - Leibniz Information Centre for Economics.
- Temesgen Worku & Juan P. Mendoza & Jacco L. Wielhouwer, 2016. "Tariff evasion in sub-Saharan Africa: the influence of corruption in importing and exporting countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(4), pages 741-761, August.
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More about this item
Keywords
Tax evasion; Custom duty; Institutions; International trade;All these keywords.
JEL classification:
- F13 - International Economics - - Trade - - - Trade Policy; International Trade Organizations
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
NEP fields
This paper has been announced in the following NEP Reports:- NEP-INT-2010-12-18 (International Trade)
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