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Analyse micro-économique de la contrebande et de la fraude documentaire, avec références aux économies africaines

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  • Cécile Daubrée

Abstract

[eng] A microeconomic analysis of smuggling and documentary fraud, with reference to african economies. . This paper presents two partial equilibrium models describing two types of activities on the cross-border parallel markets : smuggling and documentary fraud. The main analytical difference between these two activities is the possibility of being covered in the case of documentary fraud, which is obtained by the recorded imports and acts on the risk of being caught. Comparative static exercices show the effects of several factors on illegal volumes : probability of detection, penalty rate, parallel market exchange rate, world prices of consumer goods, international and producer priees of export crops (in the case of smuggling), and import duties (in the case of documentary fraud). The roles of risk aver­sion, of economies of scope and of the foreign exchange trade balance of the representative agent are brought out. Several hypotheses concerning the form of the utility function and the endogeneity or exogeneity of the probability of detection are analysed for each variable. [fre] Analyse micro-économique de la contrebande et de la fraude documentaire, avec références aux économies africaines. . Cet article présente deux modèles d'équilibre partiel qui décrivent deux types d'activités sur les marchés parallèles frontaliers : la contrebande et la fraude documentaire. La principale différence analytique entre les deux activités est, dans le cas de la fraude documentaire, la possibilité de couverture, obtenue par la quantité déclarée, qui diminue le risque d'être pris. Des exercices de statique comparative montrent les effets, sur les volumes frauduleux, de la probabilité de détection, du taux d'amende, du taux de change du marché parallèle, des prix mondiaux des biens de consommation, du cours international et du prix au producteur de la culture de rente (dans le cas de la contrebande), et des droits de porte (dans le cas de la fraude documentaire). Les rôles du degré d'aversion au risque, des économies d'envergure et du solde de la balance commerciale en devises de l'agent représentatif sont mis en évidence. Plusieurs hypothèses concernant le type de fonction d'utilité retenue et le caractère endogène ou exogène de la probabilité de détection sont examinées pour chaque variable.

Suggested Citation

  • Cécile Daubrée, 1994. "Analyse micro-économique de la contrebande et de la fraude documentaire, avec références aux économies africaines," Revue Économique, Programme National Persée, vol. 45(2), pages 165-192.
    • Handle: RePEc:prs:reveco:reco_0035-2764_1994_num_45_2_409518
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    References listed on IDEAS

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    1. Jagdish Bhagwati & Bent Hansen, 1973. "A Theoretical Analysis of Smuggling," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 87(2), pages 172-187.
    2. Jean-Paul Azam & Cécile Daubrée, 1991. "La détermination des taux de change parallèles en Afrique : modèle macro-économique et test économétrique (Nigeria, Zaïre, Ghana)," Économie et Prévision, Programme National Persée, vol. 97(1), pages 105-115.
    3. Jean-Paul Azam, 1991. "Marchés parallèles et convertibilité : analyse théorique avec références aux économies africaines," Revue Économique, Programme National Persée, vol. 42(1), pages 75-94.
    4. Pitt, Mark M., 1981. "Smuggling and price disparity," Journal of International Economics, Elsevier, vol. 11(4), pages 447-458, November.
    5. Cowell, F.A., 1989. "Honesty is sometimes the best policy," European Economic Review, Elsevier, vol. 33(2-3), pages 605-617, March.
    6. Lindauer, David L., 1989. "Parallel, fragmented, or black? Defining market structure in developing economies," World Development, Elsevier, vol. 17(12), pages 1871-1880, December.
    7. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
    8. Devarajan, Shantayanan & Jones, Christine & Roemer, Michael, 1989. "Markets under price controls in partial and general equilibrium," World Development, Elsevier, vol. 17(12), pages 1881-1893, December.
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    1. Jean-François Gautier, 2000. "L’informel est-il une forme de fraude fiscale ? Une analyse microéconométrique de la fraude fiscale des micro-entreprises à Madagascar," Working Papers DT/2000/07, DIAL (Développement, Institutions et Mondialisation).

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