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Tax evasion in Kenya and Tanzania: Evidence from missing imports
13 references·0 citing·40 second hop
Tax evasion in Kenya and Tanzania: Evidence from missing imports (2014)Tax evasion in Kenya and Tanzania: Eviden…Revenue Mobilization in Developing Countries (2011)Revenue Mobilization in Devel…Differentiated products and evasion of import tariffs (2008)Differentiated products and e…The Theory of Tax Evasion: A Retrospective View (2005)The Theory of Tax Evasion: A …Tax Rates and Tax Evasion: Evidence from “Missing Imports” in China (2004)Tax Rates and Tax Evasion: Ev…Corporate Tax Evasion with Agency Costs (2004)Corporate Tax Evasion with Ag…Taxation and tax reforms in developing countries: Illustrations from sub-Saharan Africa (2003)Taxation and tax reforms in d…Internal Control vs External Manipulation: A Model of Corporate Income Tax Evasion (2002)Internal Control vs External …Tax Avoidance, Evasion, and Administration (2000)Tax Avoidance, Evasion, and A…Tariff Rates, Tariff Revenue, and Tariff Reform: Some New Facts (1994)Tariff Rates, Tariff Revenue,…Tariff rates, tariff revenue, and tariff reform : some new facts (1993)Tariff rates, tariff revenue,…Tax evasion and strategic behaviour of the firms (1988)Tax evasion and strategic beh…On indirect tax evasion (1984)On indirect tax evasionIncome tax evasion: a theoretical analysis (1972)Income tax evasion: a theoret…Crime and Punishment: An Economic Approach (1968)An Inquiry into the Nature and Causes of the Wealth of Nations (1977)Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies (2011)TESTING ENFORCEMENT STRATEGIES IN THE FIELD: THREAT, MORAL APPEAL AND SOCIAL INFORMATION (2013)Extrinsic and Intrinsic Motivations for Tax Compliance: Evidence from a Field Experiment in Germany (2016)Moral Hazard and Observability (1979)Performance Pay and Top-Management Incentives (1990)The Economics of Corporate Tax Selfishness (2004)Optimal self-employment income tax enforcement (2010)Tax evasion: A model (1973)Income tax evasion: A theoretical analysis (1974)Indirect tax evasion and production efficiency (1989)Collaborative tax evasion and social norms: why deterrence does not work (2004)Tax evasion and compliance; from the neo classical paradigm to behavioural economics, a review (2014)Corruption and Growth (1995)Networks versus markets in international trade (1999)Ethnic Chinese Networks in International Trade (2002)Beyond the average effects: The distributional impacts of export promotion programs in developing countries (2009)Evasion behaviors of exporters and importers: Evidence from the U.S.–China trade data discrepancy (2011)Roads, exports and employment: Evidence from a developing country (2016)Essays in the Theory of Risk-Bearing. (1972)Shadow Economies: Size, Causes, and Consequences (2000)Deception: The Role of Consequences (2005)Enforced versus voluntary tax compliance: The “slippery slope” framework (2007)A Contribution to the Theory of Taxation (1927)Tax compliance as the result of a psychological tax contract: the role of incentives and responsive regulation (2007)No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax (2015)Tax Evasion and Tax Rates: An Analysis of Individual Returns (1983)Monitoring Corruption: Evidence from a Field Experiment in Indonesia (2005)Electoral Accountability and Corruption: Evidence from the Audits of Local Governments (2011)Corruption in Developing Countries (2012)Revenue erosion through exemption and evasion in Cameroon, 1993 (1997)Can Enforcement Backfire? Crime Displacement in the Context of Customs Reform in the Philippines (2008)How Business is Done in the Developing World: Deals versus Rules (2015)Globalization of the Economy (2000)Tax Rates and Tax Evasion: Evidence from "Missing Imports" in China (2001)Tariffs, enforcement, and customs evasion: Evidence from India (2008)Tax Revenue Performance and Vulnerability in Developing Countries (2016)The Participation Dividend of Taxation: How Citizens in Congo Engage More with the State When it Tries to Tax Them* (2020)Employment Structure and the Rise of the Modern Tax System (2021)
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References

  • 1972Income tax evasion: a theoretical analysis4,964 cited
  • 2000Tax Avoidance, Evasion, and Administration913 cited
  • 2004Tax Rates and Tax Evasion: Evidence from “Missing Imports” in China754 cited
  • 2005The Theory of Tax Evasion: A Retrospective View620 cited
  • 2011Revenue Mobilization in Developing Countries207 cited
  • 2008Differentiated products and evasion of import tariffs176 cited
  • 2002Internal Control vs External Manipulation: A Model of Corporate Income Tax Evasion137 cited
  • 1994Tariff Rates, Tariff Revenue, and Tariff Reform: Some New Facts126 cited
  • 1984On indirect tax evasion123 cited
  • 1993Tariff rates, tariff revenue, and tariff reform : some new facts99 cited
  • 2003Taxation and tax reforms in developing countries: Illustrations from sub-Saharan Africa85 cited
  • 1988Tax evasion and strategic behaviour of the firms76 cited
  • 2004Corporate Tax Evasion with Agency Costs68 cited

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