01065nam a22001217a 4500100004600000245005400046250001700100260008500117300000800202520060900210650001900819856010500838  aKwaramba,M , Mahonye, N and Mandishora, L  aCapital Flight and Trade Misinvoicing in Zimbabwe  aPolicy Brief  aZimbabwebThe Zimbabwe Economic Policy Analysis and Research Unit (ZEPARU)c2017  a2p.  aThis 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.   aCapital Flight  uiffoadatabase.trustafrica.org/iff/Policy-Brief-Capital-flight-and-trade-misinvoicing-in-Zimbabwe.pdf