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Use of internal information, external information acquisition and customs underreporting

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  • Cyril Chalendard

    (CERDI - Centre d'Études et de Recherches sur le Développement International - UdA - Université d'Auvergne - Clermont-Ferrand I - CNRS - Centre National de la Recherche Scientifique)

Abstract

This paper identifies opportunities for improving the performance of revenue-collection authorities. To detect and combat fraud, we argue that revenue-collection authorities should, notably in the absence of reliable third-party information, exploit non-usual sources of information. Specifically, our micro-level study of customs evasion provides evidence that using any internal or external available source of information facilitates customsenforcement. Estimates highlight that exploiting historical data and/or relying on an information provider - a pre-shipment inspection company - significantly reduces evasion in Cameroon. The potential endogeneity of pre-shipment inspections is addressed by using instrumental variables. Results are robust to a variety of additional checks.

Suggested Citation

  • Cyril Chalendard, 2015. "Use of internal information, external information acquisition and customs underreporting," CERDI Working papers halshs-01179445, HAL.
    • Handle: RePEc:hal:cdiwps:halshs-01179445
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-01179445v2
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    References listed on IDEAS

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    1. Fawzi Banao & Bertrand Laporte, 2022. "Terrorism, Customs and fraudulent Gold exports in Africa," CERDI Working papers hal-03889094, HAL.

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