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Davies et al Working paper May 2024 cover
Tax-motivated transfer mispricing in Uganda: Evidence from customs data and possible remedies

You can't tax what you can't see: Using fixed cargo scanners to combat tax evasion

Working paper Tax, State Effectiveness and Sustainable Growth

Using transaction-level customs data for Uganda, we estimate the impact of the introduction of scanners on trade and taxes collected at the border.

Authors

Ronald Davies

Professor of Economics, University College Dublin
Kyle McNabb

Kyle McNabb

Development economist, Overseas Development Institute (ODI)

Miroslav Palanský

Assistant Professor, Economics, Charles University
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Themes
Tax State Effectiveness Sustainable Growth
Countries
Uganda
Regions
East Africa Africa