This paper investigates whether corruption has contributed to the rise of the shadow economy in Uganda. Using … between corruption and the size of the shadow economy in both the long- and short-run. Additionally, the causality results … reveal a bidirectional causal relationship between the shadow economy and corruption, and vice versa. These findings suggest …

While it is well-recognized that there are differences in the trade values reported by exporters and importers, a … literature has emerged linking this trade gap to tariff evasion. These efforts, however, lack a structural theoretic underpinning … structural model of endogenous tariff evasion, one which then highlights the importance of both tariffs and border enforcement …

While it is well-recognized that there are differences in the trade values reported by exporters and importers, a … literature has emerged linking this trade gap to tariff evasion. These efforts, however, lack a structural theoretic underpinning … structural model of endogenous tariff evasion, one which then highlights the importance of both tariffs and border enforcement …

two reported trade values should differ systematically only by transport costs, because the values reported by importers … gaps between importer- and exporter-reported trade vary systematically with GDP, tariffs and taxes, auditing standards …, corruption, and trade agreements, suggesting that firms intentionally misreport trade data. These misreports have implications …