This paper investigates how individuals determine their tax morale levels and tax
compliance decisions. Using a questionnaire survey and a multivariate tests procedure, the …

We examine the effect of trade protection rates on evasion in three African countries Kenya,
Mauritius, and Nigeria. In capturing the effect of trade protection on tariff evasion, we use a …

Informal cross-border trade (ICBT) represents a prominent phenomenon in Africa. Several
studies suggest that for certain products and countries, the value of informal trade may meet …

The informal economy now constitutes an important component in the economic activities
and process of development in Kenya. Although its relative importance was minimized in the …

Tax revenues constitute a major source of income for governments in most countries.
However, the increasing concern on the extent of tax evasion has induced a lot of studies in …

Using product‐level data on trade between Canada and the US, this paper presents
evidence of tariff evasion and violation of the rules of origin occurring under the Canada‐US …

Chinese networks are known to act as trade catalysts by enforcing contracts and providing
market information. This chapter shows they also play a role in import‐tariff evasion. As …

Low-income African countries face significant customs tax evasion due to undervaluation
and smuggling of imports by registered traders. This study uses trade policy, law …

Tax evasion is the basic characteristic of many developing countries. De facto tax collections
are consequently far below revenue implied by published or de jure tax rates. This paper …

Recent research has cast light on the variety of informal payments and practices that govern
the day-to-day interactions between traders and customs agents at border posts in low …