01039nam a22001217a 4500022001900000100003700019245006900056260003800125300000900163520064100172650002900813856007500842  aISSN 1403-0586  aJörgen Levin and Lars M Widell  aTax Evasion in Kenya and Tanzania: Evidence from Missing Imports  aSwedenbÖrebro Universityc2007  a34p.  aIn 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.  aTax Evasion, Corruption   uiffoadatabase.trustafrica.org/iff/ax_evasion_in_kenya_and_tanzania.pdf