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 optimal diamond tax rates increase with the... READ MORE...

Publication date: August 2003
ISBN 9781451858204
$15.00

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