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Publications (3)
Working Paper
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Cross-border traders face a choice between official and unofficial border crossings. The latter allow them to evade taxes, but expose them to other risks, such as bribes, fines, and arrest. We investigate the perceptions of cross-border traders about the risks of trading officially vs unofficially...
Working Paper
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– The role of internal debt
Illicit financial flows directly impact a country’s ability to raise, retain, and mobilize its own resources to finance sustainable development. Against a backdrop of a weak public financial position attributed to capital flight, tax avoidance, and dependence on corporate income taxes, governments...
Working Paper
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Kenya’s civil service expanded rapidly after independence, becoming by far the largest in East Africa. Following economic decline since the 1980s, however, it became difficult for the government to sustain a large and inefficient public sector. To raise efficiency, extensive civil service reforms...
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