Diamond Smuggling and Taxation in Sub-Saharan Africa /

Diamond Smuggling and Taxation in Sub-Saharan Africa /

This paper provides an overview of diamond mining in sub-Saharan African countries, and explores the reasons for substantial differences in their tax rates and fiscal revenues from the sector, which mainly arise from differences in the incentives for smuggling. In a theoretical model, we show that o...

पूर्ण विवरण

ग्रंथसूची विवरण
मुख्य लेखक:	Vocke, Matthias
अन्य लेखक:	Oomes, Nienke
स्वरूप:	पत्रिका
भाषा:	English
प्रकाशित:	Washington, D.C. : International Monetary Fund, 2003.
श्रृंखला:	IMF Working Papers; Working Paper ; No. 2003/167
ऑनलाइन पहुंच:	Full text available on IMF

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