Estimating Border Tax Evasion in Mozambique
Bibliographic Data
| ID | 20301697 |
|---|---|
| Authors | João Ernesto Van Dunem (0000-0002-4127-0010, University of Copenhagen), Channing Arndt (0000-0003-2472-6300, University of Copenhagen, corresponding author) |
| Year | 2009 |
| Volume | 45 |
| Issue | 6 |
| Pages | 1010-1025 |
| Publication date | 2009-07-01 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | The Journal of Development Studies (JOURNAL) |
| Journal identifiers | ISSN: 0022-0388 • E-ISSN: 1743-9140 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/00220380902952324 |
| OpenAlex | W2095058050 |
| Language | EN |
| Citations received | 1 |
| References cited | 10 |
The relationship between border tax rates and evasion is examined for Mozambique using the methodology developed by Fisman and Wei (2004). We find that high tax rates are associated with high levels of under-reporting of import values and that tax rates have a strong and positive effect on tax evasion. Results also strongly confirm the presence of fraudulent classification of merchandise into lower taxed product categories. Finally, analysis of the revenue implications of lower trade taxes finds that the revenue curve is quite flat but remains upward sloping with respect to the tax rate when only evasion is considered
Economics · Evasion (ethics) · Political science · Public economics · Tax Evasion · Value-added tax · Corporate Taxation and Avoidance · Fiscal Policy and Economic Growth · Medicine · Taxation and Compliance Studies
| Unique citing works | 1 |
|---|---|
| Citations per year | 1 |
| Citation span | 2025 - 2025 (1) |
| Citation velocity | recent |
| Highly cited | No |
| Citation types | Neutral: 1 |