Trade Tax Evasion and the Tax Rate: Evidence from Transaction-level Trade Data

Abstract This paper explores the relationship between tax rates and tax evasion in a low-income country context: Ethiopia. By using transaction-level administrative trade data, we are able to provide an analysis that is largely comparable with the rest of the literature while also introducing two im...

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Veröffentlicht in:	Journal of African economies 2022-01, Vol.31 (1), p.94-122
Hauptverfasser:	Mengistu, Andualem T, Molla, Kiflu G, Mascagni, Giulia
Format:	Artikel
Sprache:	eng
Online-Zugang:	Volltext
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