Smuggling and import duties in Myanmar

Koji Kubo and Nu Nu Lwin

No 258, IDE Discussion Papers from Institute of Developing Economies, Japan External Trade Organization(JETRO)

Abstract: This paper examines the effects of import duties on smuggling in Myanmar. Following Fisman and Wei (2004), the reporting discrepancies between Myanmar’s imports records and corresponding exports recorded by trading partners are regarded as indicative of smuggling. The paper studies whether reporting discrepancies differ across trading partners as well as across time. Our main findings are first, that the hike in import duties in June 2004 helped to widen the reporting discrepancies, which suggests smuggling for tax evasion purposes and second, that reporting discrepancies differ considerably across trading partners: land borders appear to be particularly attractive venues for smugglers.

Keywords: Myanmar; Imports; Tariff; Smuggling; Myanmar (Burma); Tax evasion; Border trade (search for similar items in EconPapers)
JEL-codes: F14 H26 K42 O17 (search for similar items in EconPapers)
Date: 2010-10
New Economics Papers: this item is included in nep-pbe and nep-sea
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Citations: View citations in EconPapers (2)

Published in IDE Discussion Paper = IDE Discussion Paper, No. 258. 2010-10

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