| 000 -LEADER | |
|---|---|
| fixed length control field | 01081nam a22001457a 4500 |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER | |
| ISSN | ISSN 1403-0586 |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | Jörgen Levin and Lars M Widell |
| 245 ## - TITLE STATEMENT | |
| Title | Tax Evasion in Kenya and Tanzania: Evidence from Missing Imports |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | Sweden |
| Name of publisher | Örebro University |
| Year of publication | 2007 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | 34p. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | In this paper there is an estimate of the amount of tax evasion in customs authorities in both Kenya and Tanzania by calculating measurement errors in reported trade flows between the two countries and correlate those errors with tax rates. They found that the measurement error is correlated with the tax rates in both Kenya and Tanzania. According to the Transparency International Corruption Perceptions Index, Kenya is more corrupt than Tanzania, but in this study they found that the coefficient on tax is higher in Tanzania compared to Kenya implying that tax evasion on imported goods is higher in Tanzania compared to the Kenya. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Tax Evasion, Corruption |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | iffoadatabase.trustafrica.org/iff/ax_evasion_in_kenya_and_tanzania.pdf |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Computer Files |
No items available.