This study estimates the impact of corruption on the revenue generating capacity of different tax categories in the … in part to corruption, and certain taxes are more affected than others. Taxes that require frequent interaction between … the tax authority and individuals, such as taxes on international trade, seem to be more affected by corruption than most …

This paper presents a new methodology to detect corruption in customs and applies it to Madagascar’s main port … the approach, but also triggered a novel manifestation of manipulation that rejuvenated systemic corruption. Tax revenue … losses associated with the corruption scheme are approximately 3 percent of total taxes collected and highly concentrated …