Trade Tax Evasion and the Tax Rate: Evidence from Transaction-level Trade Data
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Cited by:
- Ronald B. Davies & Zuzanna Studnicka, 2022. "Tariff Evasion, the Trade Gap, and Structural Trade," CESifo Working Paper Series 10151, CESifo.
- Renyan Mu & Nigatu Mengesha Fentaw & Lu Zhang, 2022. "The Impacts of Value-Added Tax Audit on Tax Revenue Performance: The Mediating Role of Electronics Tax System, Evidence from the Amhara Region, Ethiopia," Sustainability, MDPI, vol. 14(10), pages 1-22, May.
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More about this item
Keywords
tax evasion; import tariff; missing trade; Ethiopia; JEL classification: F13; H26; K42;All these keywords.
JEL classification:
- F13 - International Economics - - Trade - - - Trade Policy; International Trade Organizations
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
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