@incollection{,
	
					
					
					4AF5021C296B1D45986170C6DE7AD3C6
				,
	author={{AddisuKarafo} and {Jinka University}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1833750
}

@book{b0,
	
	
		,
	title={{References Références Referencias}}
		
	

}

@incollection{b1,
	
	
		,
	title={{Causes and Factors Affecting the Crime of Tobacco and Goods Smuggling in Iran}}
		,
	author={{
			MBakhtiyari
		} and {
			AHSalarzaei
		}}
		
	
	
		,
	journal={{International Journal of Law}}
		
			2
			2
			
			,
	year={2016}
		
	

}

@book{b2,
	
	
		,
	title={{On the under invoicing of imports}}
		,
	author={{
			JBhagwati
		}}
		
			,
	year={1964}
			26
			
		
		
			Bulletin of the Oxford University Institute of Statistics
		
	

}

@incollection{b3,
	
	
		,
	title={{Smuggling around the World: Evidence from a Structural Equation Model}}
		,
	author={{
			ABuehn
		} and {
			MRFarzanegan
		}}
		
	
	
		,
	journal={{Applied Economics}}
		
			44
			23
			
			,
	year={2011}
		
	

}

@book{b4,
	
	
		,
	author={{
			TBurke
		}}
		
		,
	title={{The Effect of Excise Taxes on Cigarette Smuggling: An Instrumental Variable Approach (CMC Senior Theses}}
				
			,
	year={2013}
		
	

}

@incollection{b5,
	
	
		,
	title={{Effects of smuggling under African conditions: a factual, institutional and analytic discussion}}
		,
	author={{
			ADeardorff
		} and {
			WStolper
		}}
		
	
	
		,
	journal={{Weltwirtschaftliches Archiv}}
		
			126
			1
			
			,
	year={1990}
		
	

}

@book{b6,
	
	
		,
	author={{
			JDominguez
		}}
		,
	title={{Smuggling, Foreign Policy}}
				
			,
	year={1975}
			
		
	

}

@incollection{b7,
	
	
		,
	title={{Tax Rates and Tax Evasion: Evidence from "Missing Imports}}
		,
	author={{
			RFisman
		} and {
			Shang-Jin
		} and {
			Wei
		}}
		
		
	
	
		,
	journal={{China. Journal of Political Economy}}
		
			112
			2
			
			,
	year={2004}
		
	

}

@incollection{b8,
	
	
	
	
		,
	booktitle={{Global Agenda Council on Illicit Trade, Davos Annual Meeting}}
				
			,
	publisher={WEF}
			,
	year={January 2012}
		
	

}

@incollection{b9,
	
	
		,
	title={{The unofficial economy in transition}}
		,
	author={{
			SJohnson
		} and {
			DKaufmann
		} and {
			AShleifer
		}}
		
		
	
	
		,
	journal={{Brookings Papers on Economic Activity}}
		
			2
			
			,
	year={1997}
		
	

}

@incollection{b10,
	
	
		,
	title={{The economics of the informal sector: A simple model and some empirical evidence from Latin America}}
		,
	author={{
			NVLoayza
		}}
	
	
		,
	journal={{Carnegie-Rochester Conference Series on Public Policy}}
		
			45
			
			,
	year={1996}
		
	

}

@incollection{b11,
	
	
		,
	title={{Policies, Enforcement, and Customs Evasion: Evidence from India}}
		,
	author={{
			PMishra
		} and {
			ASubramanian
		} and {
			PTopalova
		}}
		
		
	
	
		,
	journal={{Journal of Public Economics}}
		
			92
			10-11
			
			,
	year={2008}
		
	

}

@incollection{b12,
	
	
		,
	title={{On the economic theory of smuggling}}
		,
	author={{
			DNorton
		}}
	
	
		,
	journal={{Economica}}
		
			55
			217
			
			,
	year={1988}
		
	

}

@incollection{b13,
	
	
		,
	title={{Illicit trade, economic growth and the role of Customs: a literature review}}
		
	
	
		,
	booktitle={{The Global Illicit Trade in Tobacco: A Threat to National Security}}
				
			9
		
	
	,
	note={Eukeria Mashiri and Favourate Y Sebele-Mpofu}

}