Purpose – The purpose of this paper is to develop a theoretical model to study the impact of corruption on money laundering. Design/methodology/approach – The relationship between corruption and money laundering has been modelled by using differential games. Findings – The authors' model...

Customs have been at the core of development concerns, especially in developing countries. In this context, customs are developmentally important to the extent that they sit at the intersection between fiscal imperatives-due to their revenue collection potential and trade-related...

Tax evasion and avoidance generate distortions in tax systems and cause significant revenue losses for African economies. International cooperation is one of the most effective methods of combating tax evasion and tax avoidance. As such, many countries are participating in global initiatives...