Tariff evasion with endogenous enforcement
Adrien Bussy
Economics Letters, 2021, vol. 207, issue C
Abstract:
I show theoretically and empirically that when the expected punishment for evading increases with the tariff rate, evasion via under-reporting may decrease when the tariff rate rises. Total evasion does not necessarily decrease, as importers use alternative ways to evade duties.
Keywords: Tariff evasion; Tax enforcement; International trade; Corruption (search for similar items in EconPapers)
JEL-codes: F14 H26 (search for similar items in EconPapers)
Date: 2021
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Citations: View citations in EconPapers (2)
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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:207:y:2021:i:c:s0165176521003232
DOI: 10.1016/j.econlet.2021.110046
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