Political Connections and Tariff Evasion Evidence from Tunisia

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 re...

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Bibliographic Details
Main Authors: Rijkers, Bob, Baghdadi, Leila, Raballand, Gael
Published: Published by Oxford University Press on behalf of the World Bank 2018
Subjects:
Online Access:http://hdl.handle.net/10986/30960