Mishra, Prachi; Subramanian, Arvind; Topalova, Petia - International Monetary Fund (IMF) - 2007
We examine the effect of tariff policies on evasion of customs duties, in the context of the trade reform in India of …, the effect of tariffs on evasion, and relate this elasticity to factors related to customs enforcement or the quality of … customs institutions. We find a positive and robust effect of tariffs on import tax evasion. We then show that the evasion …