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...
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| Формат: | Журнал |
| Мова: | English |
| Опубліковано: |
Washington, D.C. :
International Monetary Fund,
2003.
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| Серія: | IMF Working Papers; Working Paper ;
No. 2003/167 |
| Онлайн доступ: | Full text available on IMF |