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This paper is based on first-hand experience from Customs reforms in Sub Saharan Africa (SSA) and presents unpublished data on the impact of Customs reforms on revenues, trade facilitation, private sector operators and frontline Customs officials' behaviors in Africa. Customs agencies are...
Persistent link: https://www.econbiz.de/10010301475
This paper examines how providing better information to customs inspectors and monitoring their actions affects tax revenue and fraud detection in Madagascar. First, an instrumental variables strategy is used to show that transaction-specific, third-party valuation advice on a subset of...
Persistent link: https://www.econbiz.de/10012269441