Determinants of Customs Fraud and Corruption: Evidence from Two African Countries
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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Corruption in customs administrations is a major problem in many African countries. Data from the period 1990-96 are used to examine several hypotheses concerning the determinants of customs fraud in Senegal and Mali. Statistical tests using product-by-product data support the widely held view that high levels of taxation lead to fraud. The...
