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Customs reform and performance contracts : early results from Madagascar (anglais)

Malagasy customs introduced performance-based payfor customs inspectors in Madagascar’s main port of Toamasina, incentivizing them to curb tax evasion andillicit financial flows, and expedite customs clearance. While performance pay has been associated with positive outcomes in education, health, and tax collection when objectives are clearly defined (Hasnain, Manning, andPierskall 2014; Prentice, Burgess, and Propper 2007),little is known...
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