We examine the effect of tariff policies on evasion of customs duties, in the context of the trade reform in India of …, the effect of tariffs on evasion, and relate this elasticity to factors related to customs enforcement or the quality of … customs institutions. We find a positive and robust effect of tariffs on import tax evasion. We then show that the evasion …

The paper analyses the potential trade impact of the forthcoming East African Community (EAC) customs union. It … external tariff will liberalize their trade regimes. To gauge the potential trade impact of the formation of the customs union …, simulations are conducted for Kenya. The empirical results indicate that the customs union will have a beneficial effect on Kenya …

Anglophone African countries have been implementing reform and modernization initiatives in their Customs … 1990s, and assesses the gap between these reforms and those of more modern Customs agencies. The review suggests that … Customs administration reform and modernization initiatives in Anglophone African countries generally lag behind international …

's customs code is restrictive relative to that of comparable regional integration groups. The paper also discusses a number of … has surged and customs administration remains weak. …

implementation of the Eurasian Economic Community (EAEC) customs union and whether the latter facilitates or delays WTO accession for … effects resulting from the two sequencing alternatives (customs union and WTO or the reverse). The results show that, from a … consumer surplus standpoint, it would be preferable to join the WTO ahead of the EAEC customs union. This paper does not …