Estimating Border Tax Evasion in Mozambique
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Estimating Border Tax Evasion in Mozambique. / Arndt, Channing; Van Dunem, Joao Ernesto.
I: Journal of Development Studies, Bind 45, Nr. 6, 2009, s. 1010-1025.Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › fagfællebedømt
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TY - JOUR
T1 - Estimating Border Tax Evasion in Mozambique
AU - Arndt, Channing
AU - Van Dunem, Joao Ernesto
PY - 2009
Y1 - 2009
N2 - The relationship between border tax rates and evasion is examined for Mozambique using the methodology developed by Fisman and Wei (2004). We find that high tax rates are associated with high levels of under-reporting of import values and that tax rates have a strong and positive effect on tax evasion. Results also strongly confirm the presence of fraudulent classification of merchandise into lower taxed product categories. Finally, analysis of the revenue implications of lower trade taxes finds that the revenue curve is quite flat but remains upward sloping with respect to the tax rate when only evasion is considered.
AB - The relationship between border tax rates and evasion is examined for Mozambique using the methodology developed by Fisman and Wei (2004). We find that high tax rates are associated with high levels of under-reporting of import values and that tax rates have a strong and positive effect on tax evasion. Results also strongly confirm the presence of fraudulent classification of merchandise into lower taxed product categories. Finally, analysis of the revenue implications of lower trade taxes finds that the revenue curve is quite flat but remains upward sloping with respect to the tax rate when only evasion is considered.
KW - Faculty of Social Sciences
KW - Corruption < Government, State Policy, & Ideologies, Tax < Economics, Africa
U2 - 10.1080/00220380902952324
DO - 10.1080/00220380902952324
M3 - Journal article
VL - 45
SP - 1010
EP - 1025
JO - Journal of Development Studies
JF - Journal of Development Studies
SN - 0022-0388
IS - 6
ER -
ID: 18562578