Containing Tariff Evasion

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

No 10606, Policy Research Working Paper Series from The World Bank

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.

Date: 2023-11-14
New Economics Papers: this item is included in nep-int and nep-iue
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://documents.worldbank.org/curated/en/09984031 ... 68e0875d475ad647.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:wbk:wbrwps:10606

Access Statistics for this paper

More papers in Policy Research Working Paper Series from The World Bank 1818 H Street, N.W., Washington, DC 20433. Contact information at EDIRC.
Bibliographic data for series maintained by Roula I. Yazigi ().