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Differentiated products and evasion of import tariffs

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Cited by:

  1. Bussy, Adrien, 2021. "Tariff evasion with endogenous enforcement," Economics Letters, Elsevier, vol. 207(C).
  2. Cyril Chalendard, 2015. "Use of internal information, external information acquisition and customs underreporting," Working Papers halshs-01179445, HAL.
  3. Yousefi, Kowsar & Vesal, Mohammad & Pilvar, Hanifa, 2020. "Import tax evasion and avoidance: Evidence from Iran," The Quarterly Review of Economics and Finance, Elsevier, vol. 75(C), pages 31-39.
  4. Mianshan Lai & Jia Hou, 2023. "Let us misinvoice more? The effect of de jure capital controls on trade misinvoicing," The World Economy, Wiley Blackwell, vol. 46(7), pages 2157-2186, July.
  5. Kee, Hiau Looi & Nicita, Alessandro, 2022. "Trade fraud and non-tariff measures," Journal of International Economics, Elsevier, vol. 139(C).
  6. Peyton Michael Ferrier, 2021. "Detecting origin fraud with trade data: the case of U.S. honey imports," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, vol. 65(1), pages 222-245, January.
  7. Cyril Chalendard & Gaël Raballand & Antsa Rakotoarisoa, 2019. "The use of detailed statistical data in customs reforms: The case of Madagascar," Development Policy Review, Overseas Development Institute, vol. 37(4), pages 546-563, July.
  8. Lorenzo Rotunno & Pierre-Louis Vézina, 2012. "Chinese Networks and Tariff Evasion," The World Economy, Wiley Blackwell, vol. 35(12), pages 1772-1794, December.
  9. Joël CARIOLLE & Cyril CHALENDARD & Anne-Marie GEOURJON & Bertrand LAPORTE, 2017. "Going beyond analysis of internal data to support customs modernization: a case study in Gabon," Working Papers P173, FERDI.
  10. Cristina Mitaritonna & Sami Bensassi & Joachim Jarreau, 2017. "Regional Integration and Informal Trade in Africa: Evidence from Benin's Borders," Working Papers 2017-21, CEPII research center.
  11. Daouda Bamba, 2023. "Assessing the impact of used vehicle imports ban policy: Evidence from Côte d’Ivoire," CERDI Working papers hal-04391362, HAL.
  12. Egger, Peter H. & Ehrlich, Maximilian v. & Nelson, Douglas R., 2020. "The trade effects of skilled versus unskilled migration," Journal of Comparative Economics, Elsevier, vol. 48(2), pages 448-464.
  13. Egger, Peter & ,, 2019. "Heterogeneous Effects of Tariff and Non-tariff Trade-Policy Barriers in Quantitative General Equilibrium," CEPR Discussion Papers 13602, C.E.P.R. Discussion Papers.
  14. Helble, Matthias & Shepherd, Ben & Wilson, John S., 2007. "Transparency, trade costs, and regional integration in the Asia Pacific," Policy Research Working Paper Series 4401, The World Bank.
  15. Ronald B. Davies & Zuzanna Studnicka, 2022. "Tariff Evasion, the Trade Gap, and Structural Trade," CESifo Working Paper Series 10151, CESifo.
  16. Honorio Kume & Guida Piani & Pedro Miranda, 2010. "Tarifas De Importação E Evasão Fiscal No Brasil," Discussion Papers 1468, Instituto de Pesquisa Econômica Aplicada - IPEA.
  17. Sandra Sequeira, 2016. "Corruption, Trade Costs, and Gains from Tariff Liberalization: Evidence from Southern Africa," American Economic Review, American Economic Association, vol. 106(10), pages 3029-3063, October.
  18. Mascagni, Giulia & Molla, Kiflu & Mengistu, Andualem, 2021. "Trade Tax Evasion and the Tax Rate: Evidence from Transaction-level Trade Data," Working Papers 16548, Institute of Development Studies, International Centre for Tax and Development.
  19. Javorcik, Beata & Demir, Banu, 2018. "Forensics, Elasticities and Benford's Law," CEPR Discussion Papers 12798, C.E.P.R. Discussion Papers.
  20. Asier Minondo, 2024. "How exporters neutralised an increase in tariffs," The World Economy, Wiley Blackwell, vol. 47(3), pages 1274-1296, March.
  21. Andualem T Mengistu & Kiflu G Molla & Giulia Mascagni, 2022. "Trade Tax Evasion and the Tax Rate: Evidence from Transaction-level Trade Data," Journal of African Economies, Centre for the Study of African Economies, vol. 31(1), pages 94-122.
  22. Heid, Benedikt & Larch, Mario, 2016. "Gravity with unemployment," Journal of International Economics, Elsevier, vol. 101(C), pages 70-85.
  23. Shaar, Karam & Baharumshah, Ahmad Zubaidi, 2016. "US-China trade: Who is telling the truth?," Working Paper Series 19470, Victoria University of Wellington, School of Economics and Finance.
  24. Sébastien Jean & Cristina Mitaritonna & Antoine Vatan, 2018. "Institutions and Customs Duty Evasion," Working Papers 2018-24, CEPII research center.
  25. Luca De Benedictis & Silvia Nenci & Gianluca Santoni & Lucia Tajoli & Claudio Vicarelli, 2014. "Network Analysis of World Trade using the BACI-CEPII Dataset," Global Economy Journal (GEJ), World Scientific Publishing Co. Pte. Ltd., vol. 14(03n04), pages 287-343, October.
  26. Bastos, Paulo & Silva, Joana, 2010. "Identifying vertically differentiated products," Economics Letters, Elsevier, vol. 106(1), pages 32-34, January.
  27. Clemens Breisinger & Xinshen Diao & Rainer Schweickert & Manfred Wiebelt, 2010. "Managing Future Oil Revenues in Ghana: An Assessment of Alternative Allocation Options," African Development Review, African Development Bank, vol. 22(2), pages 303-315.
  28. Kowsar Yousefi & Mohammad Vesal, 2023. "The Double Dividend of a Joint Tariff and VAT Reform: Evidence from Iran," The World Bank Economic Review, World Bank, vol. 37(2), pages 331-349.
  29. Céline Carrère & Christopher Grigoriou, 2014. "Can Mirror Data Help To Capture Informal International Trade?," UNCTAD Blue Series Papers 65, United Nations Conference on Trade and Development.
  30. Beverelli, Cosimo & Ticku, Rohit, 2022. "Reducing tariff evasion: The role of trade facilitation," Journal of Comparative Economics, Elsevier, vol. 50(2), pages 534-554.
  31. Nitsch, Volker, 2011. "Trade Mispricing and Illicit Flows," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 77397, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
  32. Javorcik, Beata S. & Narciso, Gaia, 2017. "WTO accession and tariff evasion," Journal of Development Economics, Elsevier, vol. 125(C), pages 59-71.
  33. Levin, Jörgen & Widell, Lars M., 2014. "Tax evasion in Kenya and Tanzania: Evidence from missing imports," Economic Modelling, Elsevier, vol. 39(C), pages 151-162.
  34. Cristina Herghelegiu & Evgenii Monastyrenko, 2020. "Risk and Cost Sharing in Firm-to-Firm Trade," DEM Discussion Paper Series 20-24, Department of Economics at the University of Luxembourg.
  35. Lin, Chin-Ho, 2018. "Tariff evasion in machinery production networks: Evidence from East Asia," Economic Modelling, Elsevier, vol. 70(C), pages 115-126.
  36. Zelal Aktas & Altan Aldan & M. Utku Özmen, 2014. "Import surveillance and over-invoicing imports: the case of Turkey," Journal of Economic Policy Reform, Taylor & Francis Journals, vol. 17(4), pages 360-373, December.
  37. Kalkuhl, Matthias & Fernandez Milan, Blanca & Schwerhoff, Gregor & Jakob, Michael & Hahnen, Maren & Creutzig, Felix, 2017. "Fiscal Instruments for Sustainable Development: The Case of Land Taxes," MPRA Paper 78652, University Library of Munich, Germany.
  38. David Atkin & Amit K. Khandelwal, 2020. "How Distortions Alter the Impacts of International Trade in Developing Countries," Annual Review of Economics, Annual Reviews, vol. 12(1), pages 213-238, August.
  39. Joel CARIOLLE & Cyril CHALENDARD & Anne-Marie GEOURJON & Bertrand LAPORTE, 2016. "Décloisonner l’analyse des données pour appuyer la modernisation des douanes : une illustration à partir du Gabon," Working Papers 201618, CERDI.
  40. Cyril Chalendard, 2015. "Use of internal information, external information acquisition and customs underreporting," CERDI Working papers halshs-01179445, HAL.
  41. Onji, Kazuki, 2014. "The price disparity analysis revisited: An application to pork imports in Japan," Journal of the Japanese and International Economies, Elsevier, vol. 34(C), pages 1-23.
  42. Mattos, Enlinson & Bressan, Rafael, 2022. "Nontariff barriers, trading companies and customs duties evasion," Textos para discussão 560, FGV EESP - Escola de Economia de São Paulo, Fundação Getulio Vargas (Brazil).
  43. Rollo, Valentina, 2012. "Determinants of Tanzanian export prices," Policy Research Working Paper Series 6225, The World Bank.
  44. Ferrantino, Michael J. & Liu, Xuepeng & Wang, Zhi, 2012. "Evasion behaviors of exporters and importers: Evidence from the U.S.–China trade data discrepancy," Journal of International Economics, Elsevier, vol. 86(1), pages 141-157.
  45. Liu, Xuepeng & Shi, Huimin & Ferrantino, Michael, 2016. "Tax evasion through trade intermediation: Evidence from Chinese exporters," International Review of Economics & Finance, Elsevier, vol. 42(C), pages 518-535.
  46. Mirco Tonin, 2014. "Reporting import tariffs (and other taxes)," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(1), pages 153-173, February.
  47. Biswas, Amit K. & von Hagen, Jürgen & Sarkar, Sandip, 2022. "FDI Mismatch, trade Mis-reporting, and hidden capital Movements: The USA - China case," Journal of International Money and Finance, Elsevier, vol. 120(C).
  48. Jamil Nasir, 2020. "The Tariff Tripod of Pakistan: Protection, Export Promotion, and Revenue Generation," PIDE-Working Papers 2020:6, Pakistan Institute of Development Economics.
  49. Sven Steinkamp & Frank Westermann, 2022. "Development aid and illicit capital flight: Evidence from Nepal," The World Economy, Wiley Blackwell, vol. 45(7), pages 2305-2336, July.
  50. Xi He, 2020. "US agricultural exports and labor market adjustments," Agricultural Economics, International Association of Agricultural Economists, vol. 51(4), pages 609-621, July.
  51. Chalendard,Cyril Romain & Duhaut,Alice & Fernandes,Ana Margarida & Mattoo,Aaditya & Raballand,Gael J. R. F. & Rijkers,Bob, 2020. "Does Better Information Curb Customs Fraud?," Policy Research Working Paper Series 9254, The World Bank.
  52. Johannes Van Biesebroeck & Yingting Yi & Elena Zaurino, 2022. "Trade liberalisation and the extensive margin of differentiated goods: Evidence from China," The World Economy, Wiley Blackwell, vol. 45(9), pages 2724-2747, September.
  53. Marwin Heinemann & Wojciech Stiller, 2023. "Digitalization and Cross-Border Tax Fraud: Evidence from E-Invoicing in Italy," CESifo Working Paper Series 10227, CESifo.
  54. Temesgen Worku & Juan P. Mendoza & Jacco L. Wielhouwer, 2016. "Tariff evasion in sub-Saharan Africa: the influence of corruption in importing and exporting countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(4), pages 741-761, August.
  55. Javorcik, Beata & Narciso, Gaia, 2013. "Accession to the World Trade Organization and Tariff Evasion," CEPR Discussion Papers 9592, C.E.P.R. Discussion Papers.
  56. Kuntal K. Das & Laura Meriluoto & Amy Rice, 2016. "Export Tax and Tariff Evasion: Evidence of Misinvoicing in China-New Zealand Trade," Working Papers in Economics 16/35, University of Canterbury, Department of Economics and Finance.
  57. Bergstrand, Jeffrey H. & Egger, Peter & Larch, Mario, 2013. "Gravity Redux: Estimation of gravity-equation coefficients, elasticities of substitution, and general equilibrium comparative statics under asymmetric bilateral trade costs," Journal of International Economics, Elsevier, vol. 89(1), pages 110-121.
  58. Mishra, Prachi & Subramanian, Arvind & Topalova, Petia, 2008. "Tariffs, enforcement, and customs evasion: Evidence from India," Journal of Public Economics, Elsevier, vol. 92(10-11), pages 1907-1925, October.
  59. Sequeira, Sandra & Djankov, Simeon, 2010. "An Empirical Study of Corruption in Ports," MPRA Paper 21791, University Library of Munich, Germany.
  60. Pierre-Louis Vézina, 2015. "Illegal trade in natural resources: Evidence from missing exports," International Economics, CEPII research center, issue 142, pages 152-160.
  61. repec:oxf:wpaper:oxcarre-research-paper-139 is not listed on IDEAS
  62. Bown,Chad P. & Crowley,Meredith A & Bown,Chad P. & Crowley,Meredith A, 2016. "The empirical landscape of trade policy," Policy Research Working Paper Series 7620, The World Bank.
  63. Matthias Helble & Ben Shepherd & John S. Wilson, 2009. "Transparency and Regional Integration in the Asia Pacific," The World Economy, Wiley Blackwell, vol. 32(3), pages 479-508, March.
  64. Egger, Peter H. & Larch, Mario, 2012. "Tariff evasion effects in quantitative general equilibrium," Economics Letters, Elsevier, vol. 116(2), pages 262-264.
  65. Markowicz Iwona & Baran Paweł, 2020. "Discrepancies Between Mirror Data on Intra-Community Trade: The Case of Poland," Econometrics. Advances in Applied Data Analysis, Sciendo, vol. 24(1), pages 1-11, March.
  66. Javorcik, Beata S. & Li, Yue, 2013. "Do the biggest aisles serve a brighter future? Global retail chains and their implications for Romania," Journal of International Economics, Elsevier, vol. 90(2), pages 348-363.
  67. Mohammad Farhad & Michael Jetter & Abu Siddique & Andrew Williams, 2018. "Misreported Trade," CESifo Working Paper Series 7150, CESifo.
  68. Antoine Bouët & Devesh Roy, 2012. "Trade protection and tax evasion: Evidence from Kenya, Mauritius, and Nigeria," The Journal of International Trade & Economic Development, Taylor & Francis Journals, vol. 21(2), pages 287-320, April.
  69. Iwona Markowicz & Paweł Baran, 2022. "Duration of Trade Relationships of Polish Enterprises on the Intra-Community Market: The Case of Vehicles and Automotive Parts Trade," Sustainability, MDPI, vol. 14(6), pages 1-17, March.
  70. Jazmín González Aguirre & Alberto Del Villar, 2021. "Administrative Costs and Tariff Rates in the Presence of Customs Evasion: Evidence from Ecuador," Economies, MDPI, vol. 9(1), pages 1-16, February.
  71. Renliang Liu & Thanasis Stengos, 2023. "What Drives Illicit Financial Flows? An Empirical Study of Trade Data Discrepancies," Open Economies Review, Springer, vol. 34(2), pages 371-409, April.
  72. Dominik Boddin & Frank Stähler, 2018. "The Organization of International Trade," CESifo Working Paper Series 7378, CESifo.
  73. Hintsa, Juha & Mohanty, Sangeeta, 2014. "A Literature-Based Qualitative Framework for Assessment of Socio-Economic Negative Impacts of Common Illicit Cross-border Freight Logistics Flows," Chapters from the Proceedings of the Hamburg International Conference of Logistics (HICL), in: Blecker, Thorsten & Kersten, Wolfgang & Ringle, Christian M. (ed.), Innovative Methods in Logistics and Supply Chain Management: Current Issues and Emerging Practices. Proceedings of the Hamburg International Conferenc, volume 19, pages 317-338, Hamburg University of Technology (TUHH), Institute of Business Logistics and General Management.
  74. Ján Dobroviè & Rastislav Rajnoha & Petr Šuleø, 2021. "Tax evasion in the EU countries following a predictive analysis and a forecast model for Slovakia," Oeconomia Copernicana, Institute of Economic Research, vol. 12(3), pages 701-728, September.
  75. Xinzheng Shi & Zhufeng Xu, 2023. "Export tax refund and the misreporting by Chinese exporters," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(4), pages 1469-1489, November.
  76. Iwona Markowicz & Pawel Baran, 2021. "Mirror data asymmetry in international trade by commodity group:the case of intra-Community trade," Oeconomia Copernicana, Institute of Economic Research, vol. 12(4), pages 889-905, December.
  77. Hamanaka, Shintaro, 2011. "Utilizing the Multiple Mirror Technique to Assess the Quality of Cambodian Trade Statistics," Working Papers on Regional Economic Integration 88, Asian Development Bank.
  78. Cheung, Yin-Wong & Steinkamp, Sven & Westermann, Frank, 2020. "Capital flight to Germany: Two alternative measures," Journal of International Money and Finance, Elsevier, vol. 102(C).
  79. Nicolas Vaillant & François-Charles Wolff, 2013. "Understanding Diamond Pricing Using Unconditional Quantile Regressions," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 3(11), pages 1540-1561.
  80. Shaar, Karam & Baharumshah, Ahmad Zubaidi, 2016. "US-China trade: Who is telling the truth?," Working Paper Series 5146, Victoria University of Wellington, School of Economics and Finance.
  81. Michael‐David Mangini, 2023. "Escape from tariffs: The political economies of protection and classification," Economics and Politics, Wiley Blackwell, vol. 35(3), pages 773-805, November.
  82. Harini Weerasekera, 2018. "Tax Rates and Tax Evasion," South Asia Economic Journal, Institute of Policy Studies of Sri Lanka, vol. 19(2), pages 229-250, September.
  83. Bob Rijkers & Leila Baghdadi & Gael Raballand, 2017. "Political Connections and Tariff Evasion Evidence from Tunisia," The World Bank Economic Review, World Bank, vol. 31(2), pages 459-482.
  84. Kubo, Koji & Nu, Nu Lwin, 2010. "Smuggling and import duties in Myanmar," IDE Discussion Papers 258, Institute of Developing Economies, Japan External Trade Organization(JETRO).
  85. Katerina Gradeva & Dany Jaimovich, 2014. "Multilateral determinants of regionalism revisited," The Review of International Organizations, Springer, vol. 9(2), pages 163-203, June.
  86. Jamil Nasir, 2020. "The Tariff Tripod of Pakistan: Protection, Export Promotion, and Revenue Generation," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 59(3), pages 517-551.
  87. Andrey Stoyanov, 2012. "Tariff evasion and rules of origin violations under the Canada‐U.S. Free Trade Agreement," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 45(3), pages 879-902, August.
  88. Demir, Banu & Javorcik, Beata, 2020. "Trade policy changes, tax evasion and Benford's law," Journal of Development Economics, Elsevier, vol. 144(C).
  89. Dujava, Daniel & Siranova, Maria, 2022. "Is it me or you? A deeper insight into profile of misreporting economies," The Quarterly Review of Economics and Finance, Elsevier, vol. 83(C), pages 10-25.
  90. Shintaro Hamanaka, 2012. "Whose trade statistics are correct? Multiple mirror comparison techniques: a test case of Cambodia," Journal of Economic Policy Reform, Taylor & Francis Journals, vol. 15(1), pages 33-56, March.
  91. Jon Bakija & Ivan Badinski, 2014. "Evidence on the Responsiveness of Export-Related VAT Evasion to VAT Rates in the EU," Department of Economics Working Papers 2014-06, Department of Economics, Williams College.
  92. Beverelli, Cosimo & Ticku, Rohit, 2020. "Illicit trade and infectious diseases," WTO Staff Working Papers ERSD-2020-13, World Trade Organization (WTO), Economic Research and Statistics Division.
  93. Sequeira, Sandra & Djankov, Simeon, 2014. "Corruption and firm behavior: Evidence from African ports," Journal of International Economics, Elsevier, vol. 94(2), pages 277-294.
  94. Sami Bensassi & Joachim Jarreau & Cristina Mitaritonna, 2017. "Trade barriers and informality of trade: evidence from Benin's borders," Working Papers DT/2017/11, DIAL (Développement, Institutions et Mondialisation).
  95. Ms. Prachi Mishra & Mr. Arvind Subramanian & Petia Topalova, 2007. "Policies, Enforcement, and Customs Evasion: Evidence from India," IMF Working Papers 2007/060, International Monetary Fund.
  96. Kazuki Onji, 2009. "A Tale of Pork Prices: Evasion and Attenuation of a Japanese Tariff," Asia Pacific Economic Papers 382, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University.
  97. Javorcik, Beata S. & Wei, Shang-Jin, 2009. "Corruption and cross-border investment in emerging markets: Firm-level evidence," Journal of International Money and Finance, Elsevier, vol. 28(4), pages 605-624, June.
  98. Al Wazzan, Lynn & Grether, Pablo & Olarreaga, Marcelo, 2023. "Measuring misreporting at customs," Economics Letters, Elsevier, vol. 229(C).
  99. Gupta, Pranav Kumar & Roy, Devesh & Ahmad, Kaikaus, 2012. "Close eye or closed eye: The case of export misinvoicing in Bangladesh," IFPRI discussion papers 1157, International Food Policy Research Institute (IFPRI).
  100. Ferrantino, Michael J. & Wang, Zhi, 2008. "Accounting for discrepancies in bilateral trade: The case of China, Hong Kong, and the United States," China Economic Review, Elsevier, vol. 19(3), pages 502-520, September.
  101. Brada, Josef C. & Kutan, Ali M. & Vukšić, Goran, 2013. "Capital Flight in the Presence of Domestic Borrowing: Evidence from Eastern European Economies," World Development, Elsevier, vol. 51(C), pages 32-46.
  102. Kubo, Koji, 2012. "Trade policies and trade mis-reporting in Myanmar," IDE Discussion Papers 326, Institute of Developing Economies, Japan External Trade Organization(JETRO).
  103. Pierre-Louis Vezina & Lorenzo Rotunno, 2013. "In-bond Diversion," Economics Series Working Papers 664, University of Oxford, Department of Economics.
  104. Olalere Isaac Opeyemi, 2022. "Predicting Trade Mispricing: A Gaussian Multivariate Anomaly Detection Model ," GATR Journals jber221, Global Academy of Training and Research (GATR) Enterprise.
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