Showing 1 - 10 of 15
Are politically connected firms more likely to evade taxes? This paper presents evidence suggesting firms owned by President Ben Ali and his family were more prone to evade import tariffs. During Ben Ali?s reign, evasion gaps, defined as the difference between the value of exports to Tunisia...
Persistent link: https://www.econbiz.de/10012937184
To carry out their various missions (collecting revenue, facilitating trade, and ensuring security), many customs administrations have established a risk management unit. In developing countries, however, because of the lack of dedicated human and material resources, intelligence and risk...
Persistent link: https://www.econbiz.de/10012969588
The pallet is a platform used for storing, handling, and transporting products. There are hundreds of different pallet sizes around the world. The case of pallets is examined to illustrate the impact of multiplicity of standards on trade costs. We select this case because pallets are used all...
Persistent link: https://www.econbiz.de/10012971036
This paper examines public sector size and performance management in post-revolution Tunisia, drawing on macro-empirical, legal, and qualitative analyses. The paper first shows that public sector employment figures and the wage bill have increased significantly since the 2011 revolution, but...
Persistent link: https://www.econbiz.de/10012972300
Based on extensive interviews with informal importers and brokers in Cameroon, this paper explains why customs reform aimed at reducing fraud and corruption may be difficult to achieve. Informal traders and brokers (without licenses) follow various business models and practices, which are...
Persistent link: https://www.econbiz.de/10012973451
This paper uses mirror statistics and research in the field to estimate the magnitude of Tunisia's informal trade with Libya and Algeria. The aim is to assess the scale of this trade and to evaluate the amount lost in taxes and duties as a result as well as to assess the local impact in terms of...
Persistent link: https://www.econbiz.de/10012973655
Starting with the hypothesis that behaviors are the critical (and often overlooked) factor in public sector performance, this paper explores the notion of how behavioral change (and thus institutional change) might be better motivated in the public sector. The basis for this study is "an...
Persistent link: https://www.econbiz.de/10012974016
This paper uses Zambia as a case study to assess empirically whether political interference in a low-governance environment has diminished in the past years as expected after a semi-autonomous agency model was set up ten years ago. The road sector in Zambia has experienced some significant...
Persistent link: https://www.econbiz.de/10012974053
Long cargo dwell times in ports are a critical issue in Sub-Saharan African countries since they result in slow import processes and are bound to dramatically reduce trade. The main objective of this study is to analyze long dwell times' causes in ports in Sub-Saharan Africa from a shipper's...
Persistent link: https://www.econbiz.de/10012975329
Based on quantitative and qualitative data, this paper attempts to identify the main reasons why cargo dwell time in Durban port has dramatically reduced in the past decade to a current average of 3-4 days. A major customs reform; changes in port storage tariffs coupled with strict enforcement;...
Persistent link: https://www.econbiz.de/10012975774