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Traditional explanations for indirect trade through an entrepôt have focused on savings in transport costs and on the role of specialized agents in processing and distribution. We provide an alternative perspective based on the possibility that entrepôts may facilitate tariff evasion. Using...
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Tax evasion, by its very nature, is difficult to observe. In this Paper, we present a case study of tax evasion in China. The novel feature of our approach is that at a very disaggregated level of individual products, we can measure evasion relatively precisely, by comparing the values that...
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Evidence from Uganda confirms that corruption retards development even more than taxation does …
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for private gain. We study the relationship between discretion and corruption in Italian government procurement auctions …, using a confidential database of firms and procurement officials investigated for corruption by Italian enforcement …, discretionary procedure auctions are associated with corruption only when conducted with fewer than the formally required number of …
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