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Tariff evasion and customs corruption : does pre-shipment inspection help?

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  • Olivier Cadot
  • Jose Anson
  • Marcelo Olarreaga

Abstract

The authors provide a new approach to the evaluation of pre-shipment inspection (PSI) programs as ways of improving tariff-revenue collection and reducing fraud when customs administrations are corrupt. They build a model highlighting the contribution of surveillance firms to the generation of information and describing how incentives for fraud and collusive behavior between importers and customs are affected by the introduction of PSI. The authors show theoretically that the introduction of PSI has an ambiguous effect on the level of customs fraud. Empirically, the econometric results suggest that PSI reduced fraud in the Philippines, it increased it in Argentina, and did not have significant impact in Indonesia.

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Bibliographic Info

Paper provided by The World Bank in its series Policy Research Working Paper Series with number 3156.

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Date of creation: 01 Oct 2003
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Handle: RePEc:wbk:wbrwps:3156

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Keywords: Trade Policy; Export Competitiveness; Environmental Economics&Policies; Common Carriers Industry; Transport and Trade Logistics; Export Competitiveness; Trade Policy; Multi Modal Transport; Trade and Regional Integration; Common Carriers Industry;

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  1. Gordon H. Hanson & Robert C. Feenstra, 2000. "Aggregation Bias in the Factor Content of Trade: Evidence from U.S. Manufacturing," American Economic Review, American Economic Association, American Economic Association, vol. 90(2), pages 155-160, May.
  2. Philippe Aghion & Jean Tirole, 1994. "Normal and Real Authority in Organizations," Working papers, Massachusetts Institute of Technology (MIT), Department of Economics 94-13, Massachusetts Institute of Technology (MIT), Department of Economics.
  3. De Wulf, Luc, 1981. "Statistical analysis of under- and overinvoicing of imports," Journal of Development Economics, Elsevier, Elsevier, vol. 8(3), pages 303-323, June.
  4. Raymond Fisman & Shang-Jin Wei, 2004. "Tax Rates and Tax Evasion: Evidence from "Missing Imports" in China," Journal of Political Economy, University of Chicago Press, University of Chicago Press, vol. 112(2), pages 471-500, April.
  5. Joel Slemrod & Shlomo Yitzhaki, 2000. "Tax Avoidance, Evasion, and Administration," NBER Working Papers 7473, National Bureau of Economic Research, Inc.
  6. Gatti, Roberta, 1999. "Corruption and trade tariffs, or a case for uniform tariffs," Policy Research Working Paper Series, The World Bank 2216, The World Bank.
  7. Johnson, Noel, 2001. "Committing to civil service reform : the performance of pre-shipment inspection under different institutional regimes," Policy Research Working Paper Series, The World Bank 2594, The World Bank.
  8. Peter Stella, 1993. "Tax Farming: A Radical Solution for Developing Country Tax Problems?," IMF Staff Papers, Palgrave Macmillan, vol. 40(1), pages 217-225, March.
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Cited by:
  1. Vianney Dequiedt & Anne-Marie Geourjon & Grégoire Rota-Graziosi, 2011. "Contrats Incitatifs et Réforme des Douanes dans les PED : une Application des Modèles d'Agence Hiérarchique," Working Papers, HAL halshs-00554331, HAL.
  2. Vaqar, Ahmed & Ghulam, Samad, 2011. "Trade facilitation for economic corridors in South Asia: the perspective of Pakistan," MPRA Paper 31368, University Library of Munich, Germany.
  3. Grégoire ROTA-GRAZIOSI & Anne-Marie GEOURJON & Vianney DEQUIEDT, 2009. "Mutual Supervision in Preshipment Inspection Programs," Working Papers 200910, CERDI.
  4. Pierre-Louis Vézina; Lorenzo Rotunno, 2010. "Chinese networks and tariff evasion," IHEID Working Papers, Economics Section, The Graduate Institute of International Studies 20-2010, Economics Section, The Graduate Institute of International Studies, revised Nov 2010.
  5. Velea, Irina & Cadot, Olivier & Wilson, John S., 2010. "Do private inspection programs affect trade facilitation ?," Policy Research Working Paper Series, The World Bank 5515, The World Bank.

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