The Resource Tariff evasion in sub-Saharan Africa : the influence of corruption in importing and exporting countries

Tariff evasion in sub-Saharan Africa : the influence of corruption in importing and exporting countries

Label
Tariff evasion in sub-Saharan Africa : the influence of corruption in importing and exporting countries
Title
Tariff evasion in sub-Saharan Africa : the influence of corruption in importing and exporting countries
Creator
Subject
Language
eng
Summary
Multilateral organizations recommend sub-Saharan African (SSA) countries to increase international trade in order to attain sustainable economic growth. The benefits of trade can be hampered, however, by tariff evasion. Using trade data from 2008-2014 of 31 SSA countries, this paper examines how the association between tariff rates and value and quantity gaps (which are indicative of tariff evasion) is enhanced by corruption in both importing and exporting countries (SSA countries are referred to as importing countries, and their trade partners from outside SSA are referred to as exporting countries). Results of a series of tests show that corruption levels in both sides of the trade partnership reinforce the (positive) association between tariff rates and value and quantity gaps. This indicates that counteracting tariff evasion in SSA is a co-responsibility between trade partners
Citation source
In: International tax and public finance. - New York. - Vol. 23 (2016), no. 4 ; p. 741-761
http://library.link/vocab/creatorName
  • Worku, T
  • Mendoza, J.P
  • Wielhouwer, J.L
Geographic coverage
Africa
Language note
English
http://library.link/vocab/subjectName
  • international trade
  • tariff
  • corruption
  • import
Label
Tariff evasion in sub-Saharan Africa : the influence of corruption in importing and exporting countries
Instantiates
Publication
Label
Tariff evasion in sub-Saharan Africa : the influence of corruption in importing and exporting countries
Publication

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