GTAP Resources: Resource Display
| GTAP Resource #2983 |
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"Determinants and pervasiveness of the evasion of custom duties" by Jean, Sebastien and Maria Cristina Mitaritonna Abstract (Work in progress, preliminary and incomplete draft) Tariff receipts are generally considered to be more easily recovered than other taxes, and they indeed represent a significant share of public finance receipts in many developing countries. A few case studies have documented that import tariffs are frequently evaded, though (see e.g. Fisman and Wei, 2004; Arndt and Van Dunen, 2006, Javorcik and Narciso, 2007). In this paper, we ask how pervasive this effect is, and we investigate its determinants. We use the comparison of mirror declarations of trade flows (i.e., statistics reported by the importer and the exporter) as a basis for quantitative analysis, together with ad-valorem equivalent tariff duties. Our cross-country, cross-product analysis, carried out at the six-digit product level, shows that higher tariff duties are associated on average with lower reported imports, in comparison to reported exports. This relationship exhibits different patterns for homogenous and differentiated goods; it is also strongly heterogenous across countries, with far stronger relationship between tariff duties and gaps in mirror declarations found for low-income and lower-middle income countries. |
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- Domestic policy analysis - Economic development |
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If you have trouble accessing any of the attachments below due to disability, please contact the authors listed above.
Public Access  2009 Conference Paper (151.8 KB) Replicated: 0 time(s)Restricted Access No documents have been attached. Special Instructions Work in progress, preliminary and incomplete draft – An updated version will be uploaded before the Conference |
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Last Modified: 9/15/2023 1:05:45 PM
