Tariff evasion in sub-Saharan Africa: the influence of corruption in importing and exporting countries

Temesgen Worku (), Juan P. Mendoza and Jacco L. Wielhouwer
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Temesgen Worku: Department of Accounting and Control
Juan P. Mendoza: Department of Accounting and Control
Jacco L. Wielhouwer: Department of Accounting and Control

International Tax and Public Finance, 2016, vol. 23, issue 4, No 7, 761 pages

Abstract: Abstract Multilateral organizations recommend sub-Saharan African (SSA) countries to increase international trade in order to attain sustainable economic growth. The benefits of trade can be hampered, however, by tariff evasion. Using trade data from 2008–2014 of 31 SSA countries, we examine how the association between tariff rates and value and quantity gaps (which are indicative of tariff evasion) is enhanced by corruption in both importing and exporting countries (SSA countries are referred to as importing countries, and their trade partners from outside SSA are referred to as exporting countries). Results of a series of tests show that corruption levels in both sides of the trade partnership reinforce the (positive) association between tariff rates and value and quantity gaps. This indicates that counteracting tariff evasion in SSA is a co-responsibility between trade partners.

Keywords: Tariff evasion; sub-Saharan Africa; Corruption (search for similar items in EconPapers)
JEL-codes: F14 H26 K42 O17 (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (18)

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DOI: 10.1007/s10797-016-9407-2

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