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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/10012560188
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/10012241202
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Les entreprises liées de très près au pouvoir politique sont-elle plus susceptibles d'échapper à l'impôt ? Ce document présente des éléments tendant à indiquer que les entreprises appartenant au président Ben Ali et sa famille étaient plus susceptibles d'échapper aux droits...
Persistent link: https://www.econbiz.de/10012246007
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/10012246266
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/10012231519
Pour la majorite des pays africains sans littoral, le prix du transport represente 15 a 20 % du cout des importations ; une proportion deux a trois fois superieure a celle de la plupart des pays developpes. On le sait, des resultats commerciaux mediocres s'expliquent beaucoup par le manque...
Persistent link: https://www.econbiz.de/10012248792
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Persistent link: https://www.econbiz.de/10012523309
The international community has been increasing investment in projects that promote trade facilitation and improve logistics in the developing world, including in ports. In Africa, a key motivation for such projects has been a presumption that poor infrastructure and inefficient border control...
Persistent link: https://www.econbiz.de/10012555138