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TARIFF EVASION IN SUB-SAHARAN AFRICA: TRENDS AND COMPARISONS Abstract: Various multilateral organizations and policy-makers are interested in assessing the level of tariff evasion in Sub-Saharan Africa
| Content Provider | Semantic Scholar |
|---|---|
| Copyright Year | 2018 |
| Abstract | Various multilateral organizations and policy-makers are interested in assessing the level of tariff evasion in Sub-Saharan Africa (SSA), as it can directly affect economic growth. We employ trade and tariff data from 2008-2015 to estimate tariff evasion in this region (as indicated by the association between the tariff rate and the trade gap). We assess whether tariff evasion changes during this period, and whether it is different than in other groups of countries around the world. The data indicate that tariff evasion in SSA (i) increases during this period, (ii) is significantly higher than in high income countries, and (iii) is comparable to the rest of the world (excluding high income countries). We further explore whether the increase in tariff evasion is associated with the change in market share of the region's trading partner portfolio. Tariff evasion in SSA shows an increase for trade from BRIC countries as compared to trade from OECD countries. 3 This chapter is based on: Worku, T., Mendoza, J. P., & Wielhouwer, J. L. (2016). Tariff evasion in SubSaharan Africa: Trends and Comparisons. Unpublished manuscript, Department of Accounting, Vrije Universiteit Amsterdam, the Netherlands. We thank participants of the 71st Congress of the International Institute of Public Finance, and seminar participants at Vrije Universiteit Amsterdam for useful comments on earlier drafts. We also thank the financial support provided by the Netherlands NUFFIC grant Niche/ETH/020. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | https://research.vu.nl/ws/portalfiles/portal/56327231/chapter+2.+TARIFF+EVASION+IN+SUB-SAHARAN+AFRICA:+TRENDS+AND+COMPARISONS.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
