Aguirre, Jazmín González; Villar, Alberto del - In: Economies : open access journal 9 (2021) 1/21, pp. 1-16
This paper seeks to assess the effectiveness of customs policies in increasing the resources devoted to controlling and … in Ecuador contributes to reducing customs fraud. To this end, we identify and estimate a transfer function model (ARIMAX … combat customs fraud does not always achieve the objective of reducing customs evasion. …