Containing Tariff Evasion

Clement Anne, Cyril Chalendard, Ana Fernandes, Bob Rijkers, Vincent Vicard and Ana Margarida Fernandes

No 10795, CESifo Working Paper Series from CESifo

Abstract: To identify transactions at risk of tariff evasion, this paper matches export transaction data from France with import transaction data from Madagascar using container identifiers. Reporting discrepancies between exporters and importers are prevalent but small, with over two-fifths of importers reporting in a way that increases their tariff liability. Yet, aggregate tariff revenues are 24 percent lower due to discrepancies. These revenue losses are highly concentrated: the top five evaders account for three-quarters of all tariff revenue losses and larger shipments are more at risk of evasion. Tariff enforcement in Madagascar is ineffective and only marginally mitigates revenue losses.

Keywords: tax evasion; mirror statistics; trade; corruption; exporters; importers; tariffs (search for similar items in EconPapers)
JEL-codes: D73 F13 H26 (search for similar items in EconPapers)
Date: 2023
New Economics Papers: this item is included in nep-int, nep-iue and nep-pbe
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.cesifo.org/DocDL/cesifo1_wp10795.pdf (application/pdf)

Related works:
Working Paper: Containing Tariff Evasion (2023)
Working Paper: Containing Tariff Evasion (2023)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ces:ceswps:_10795

Access Statistics for this paper

More papers in CESifo Working Paper Series from CESifo Contact information at EDIRC.
Bibliographic data for series maintained by Klaus Wohlrabe ().