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Capital Flight and Trade Misinvoicing in Zimbabwe (Record no. 909)

000 -LEADER
fixed length control field 01109nam a22001457a 4500
100 ## - MAIN ENTRY--AUTHOR NAME
Personal name Kwaramba,M , Mahonye, N and Mandishora, L
245 ## - TITLE STATEMENT
Title Capital Flight and Trade Misinvoicing in Zimbabwe
250 ## - EDITION STATEMENT
Edition statement Policy Brief
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication Zimbabwe
Name of publisher The Zimbabwe Economic Policy Analysis and Research Unit (ZEPARU)
Year of publication 2017
300 ## - PHYSICAL DESCRIPTION
Number of Pages 2p.
520 ## - SUMMARY, ETC.
Summary, etc This paper estimates trade misinvoicing in Zimbabwe from major trading partners using the Morgenstern (1963) methodology. Trade misinvoicing is done for several reasons such as tax evasion, quota avoidance, smuggling, money laundering, or for other unknown reasons. Zimbabwe is an interesting case due to its changing macroeconomic environment, which presented opportunities for capital flight. The main objective of the study was to investigate the relationship between natural resources, particularly mineral resources and capital flight, taking into account the institutional environment of Zimbabwe.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical Term Capital Flight
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier iffoadatabase.trustafrica.org/iff/Policy-Brief-Capital-flight-and-trade-misinvoicing-in-Zimbabwe.pdf
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Computer Files

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