transaction data from Madagascar using container identifiers. Reporting discrepancies between exporters and importers are …To identify transactions at risk of tariff evasion, this paper matches export transaction data from France with import … prevalent but small, with over two-fifths of importers reporting in a way that increases their tariff liability. Yet, aggregate …

This paper presents a new methodology to detect corruption in customs and applies it to Madagascar’s main port …. Manipulation of assignment of import declarations to inspectors is identified by measuring deviations from random assignment … the approach, but also triggered a novel manifestation of manipulation that rejuvenated systemic corruption. Tax revenue …

While it is well-recognized that there are differences in the trade values reported by exporters and importers, a … literature has emerged linking this trade gap to tariff evasion. These efforts, however, lack a structural theoretic underpinning … structural model of endogenous tariff evasion, one which then highlights the importance of both tariffs and border enforcement …

limited period). The stated reason for this sudden "demonetization" was to combat tax evasion and corruption associated with … is little evidence that sectors thought to be associated with greater tax evasion or corruption experienced significantly … may be due to possible indirect effects of the announcement on perceptions of future corruption among these firms. …

bureaucrats. It is shown that the existence of tax evasion does not affect corruption activities at the firm level, while the … budgetary repercussions of tax evasion induce less corruption. Policy measures which alter the gains or losses from corruption …

, cheating) to uncover their real-world bearing in the context of tax compliance. Cheating is conditioned on information about …

reduce world carbon emissions. We analyze the effects of carbon tariffs on trade, welfare and carbon emissions in a multi …Carbon tariffs are one prominently discussed environmental policy. The proponents stress the carbon tariffs' ability to …-sector, two-factor gravity model. The introduction of carbon tariffs reduces welfare in most countries, but the effect tends to be …

climate policy community. Key remaining parties to the Agreement such as Europe and China might call for carbon tariffs on US … advocates of carbon tariffs: Given the possibility of retaliatory tariffs across all imported goods, carbon tariffs do not …