Containing Tariff Evasion
2023; Linguagem: Inglês
10.1596/1813-9450-10606
ISSN1813-9450
AutoresAnne Clement, Cyril Chalendard, Ana M. Fernandes, Bob Rijkers, Vincent Vicard,
Tópico(s)Global trade and economics
ResumoNo AccessPolicy Research Working Papers12 Dec 2023Containing Tariff EvasionAuthors/Editors: Anne Clement, Cyril Chalendard, Ana Fernandes, Bob Rijkers, and Vincent VicardAnne Clement, Cyril Chalendard, Ana Fernandes, Bob Rijkers, and Vincent Vicardhttps://doi.org/10.1596/1813-9450-10606SectionsAboutPDF (1.1 MB) ToolsAdd to favoritesDownload CitationsTrack Citations ShareFacebookTwitterLinked In 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. Previous bookNext book FiguresreferencesRecommendeddetails View Published: November 2023 Copyright & Permissions Related Countries France Madagascar Related Topics Law and Development Private Sector Development KeywordsTAX EVASIONMIRROR STATISTICSTRADESEA FREIGHT CORRUPTIONEXPORTERSIMPORTERSTARIFF PDF DownloadLoading ...
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