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Customs as a gateway to tax planning: Evidence from trade gaps in Rwanda

https://doi.org/10.2139/ssrn.4794792
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Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1016/j.econmod.2014.02.021openalex-extracted
Tax evasion in Kenya and Tanzania: Evidence from missing imports
inferredcites →https://doi.org/10.1016/j.jinteco.2008.07.002openalex-extracted
Differentiated products and evasion of import tariffs
inferredcites →https://doi.org/10.1016/s2212-5671(13)00236-0openalex-extracted
Determinants of Tax Evasion on Imported Vehicles
inferredcites →https://doi.org/10.1086/381476openalex-extracted
Tax Rates and Tax Evasion: Evidence from “Missing Imports” in China
inferredcites →https://doi.org/10.1108/jaar-05-2019-0080openalex-extracted
International tax planning techniques: a review of the literature
inferredcites →https://doi.org/10.1596/1813-9450-9778openalex-extracted
Cash Transfers and Formal Labor Markets: Evidence from Brazil
inferredcites →https://doi.org/10.18356/3aad0f6a-enopenalex-extracted
UNCTAD insights: Improving the analysis of global value chains: the UNCTAD-Eora Database
inferredcites →https://doi.org/10.20525/ijrbs.v12i6.2752openalex-extracted
A qualitative meta-analysis of issues and challenges of trade facilitation in developing countries
inferredcites →https://doi.org/10.2139/ssrn.2343124openalex-extracted
Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform
inferredcites →https://doi.org/10.3386/w8551openalex-extracted
Tax Rates and Tax Evasion: Evidence from "Missing Imports" in China
inferredcites →https://doi.org/10.48676/unibo/amsdottorato/8917openalex-extracted
Reforming the enforcement of Union customs law in the light of European tax and sanctioning framework
inferredcites →https://doi.org/10.59403/wv8q3openalex-extracted
Profit Shifting and “Aggressive” Tax Planning by Multinational Firms: Issues and Options for Reform
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