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Taxes rates, economic crisis and tax evasion: Evidence using Zimbabwe and South Africa bilateral trade flows

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Listed:
  • Calvin Mudzingiri
  • Marko Kwaramba

Abstract

Prompted by the theoretical ambiguity in the relationships between tax rates and tax evasion, this study investigates the relationship between tariff (tax) rates and tax evasion using highly disaggregated trade data for Zimbabwe and South Africa. The study uses cross-sectional data analysis for three periods; pre-crisis (1980 to 1999), crisis (2000-2008) and post-crisis (2009-2014). The […]

Suggested Citation

  • Calvin Mudzingiri & Marko Kwaramba, 2016. "Taxes rates, economic crisis and tax evasion: Evidence using Zimbabwe and South Africa bilateral trade flows," Working Papers 593, Economic Research Southern Africa.
    • Handle: RePEc:rza:wpaper:593
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    File URL: https://econrsa.org/wp-content/uploads/2022/06/working_paper_593.pdf
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    Cited by:

    1. Joseph Nyamapheni & Zurika Robinson, 2021. "Determinants of Tax Morale: Cross-Sectional Evidence from Africa," The Journal of Accounting and Management, Danubius University of Galati, issue 3(11), pages 84-99, December.

    More about this item

    Keywords

    Africa; Economic crisis; government revenue; South Africa; Sub-Saharan Africa;
    All these keywords.

    JEL classification:

    • F14 - International Economics - - Trade - - - Empirical Studies of Trade
    • F18 - International Economics - - Trade - - - Trade and Environment
    • G01 - Financial Economics - - General - - - Financial Crises
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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