Trade protection and tax evasion: Evidence from Kenya, Mauritius, and Nigeria

We examine the effect of trade protection rates on evasion in three African countries: Kenya, Mauritius, and Nigeria. In capturing the effect of trade protection on tariff evasion, we use a much improved measure of trade protection from MacMAP 2001 and 2004. For two of these countries, the MacMAP da...

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Bibliographic Details

Main Authors:	Bouët, Antoine, Roy, Devesh
Format:	Artículo preliminar
Language:	Inglés
Published:	International Food Policy Research Institute 2008
Subjects:	tariffs enforcement trade policies governance
Online Access:	https://hdl.handle.net/10568/161716