Risk Management for Targeting Customs Controls in Developing Countries: A Risky Venture for Revenue Performance?
Year of publication: |
2004
|
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Authors: | GEOURJON, Anne-Marie ; LAPORTE, Bertrand |
Institutions: | Centre d'Études et de Recherches sur le Développement International (CERDI), École d'Économie |
Subject: | trade facilitation | fiscal revenues | risk management | moral hazard | customs controls |
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