Publication:
Containing Tariff Evasion

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dc.contributor.authorClement, Anne
dc.contributor.authorChalendard, Cyril
dc.contributor.authorFernandes, Ana
dc.contributor.authorRijkers, Bob
dc.contributor.authorVicard, Vincent
dc.date.accessioned2023-11-21T20:17:27Z
dc.date.available2023-11-21T20:17:27Z
dc.date.issued2023-11-21
dc.description.abstractTo 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.en
dc.identifierhttp://documents.worldbank.org/curated/en/099840311142323145/IDU002e20ed00ff8a042fb0a68e0875d475ad647
dc.identifier.doi10.1596/1813-9450-10606
dc.identifier.urihttps://openknowledge.worldbank.org/handle/10986/40643
dc.languageEnglish
dc.language.isoen
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesPolicy Research Working Paper; 10606
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttps://creativecommons.org/licenses/by/3.0/igo/
dc.subjectTAX EVASION
dc.subjectMIRROR STATISTICS
dc.subjectTRADE
dc.subjectCORRUPTION
dc.subjectEXPORTERS
dc.subjectIMPORTERS
dc.subjectTARIFFS
dc.titleContaining Tariff Evasionen
dc.typeWorking Paper
dspace.entity.typePublication
okr.crossref.titleContaining Tariff Evasion
okr.date.disclosure2023-11-14
okr.date.doiregistration2025-04-07T08:24:48.901474Z
okr.date.doiregistration2025-04-08T16:11:48.591427Z
okr.date.doiregistration2025-04-09T03:04:57.495743Z
okr.date.lastmodified2023-11-14T00:00:00Zen
okr.doctypePolicy Research Working Paper
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/099840311142323145/IDU002e20ed00ff8a042fb0a68e0875d475ad647
okr.guid099840311142323145
okr.identifier.docmidIDU-02e20ed0-ff8a-42fb-a68e-875d475ad647
okr.identifier.doi10.1596/1813-9450-10606
okr.identifier.doihttp://dx.doi.org/10.1596/1813-9450-10606
okr.identifier.externaldocumentum34196475
okr.identifier.internaldocumentum34196475
okr.identifier.reportWPS10606
okr.import.id2354
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/099840311142323145/pdf/IDU002e20ed00ff8a042fb0a68e0875d475ad647.pdfen
okr.region.geographicalWorld
okr.topicLaw and Development::Tax Law
okr.topicPrivate Sector Development::Corporate Governance and Corruption
okr.topicLaw and Development::Corruption & Anticorruption Law
okr.unitDECRG: Trade & Intl. Integration (DECTI)
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relation.isSeriesOfPublication26e071dc-b0bf-409c-b982-df2970295c87
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