Are politically connected firms more likely to evade taxes? This paper presents evidence suggesting firms owned by President Ben Ali and his family were more prone to evade import tariffs. During Ben Ali’s reign, evasion gaps, defined as the difference between the value of exports to Tunisia reported by partner countries and the value of imports reported at Tunisian customs, were correlated with the import share of connected firms. This association...
انظر المزيد
تفاصيل
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2017/1/01
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مقال بمجلة علمية
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140519
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1
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1
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2019/8/12
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Disclosed
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Political Connections and Tariff Evasion Evidence from Tunisia
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suspension of import duty