Chalendard, Cyril; Duhaut, Alice; Fernandes, Ana Margarida - 2020
-specific, third-party valuation advice on a subset of high-risk import declarations increases fraud findings by 21.7 percentage points … and tax collection by 5.2 percentage points. Second, a randomized control trial is conducted in which a subset of high-risk … declarations is selected to receive detailed risk comments and another subset is explicitly tagged for ex-post monitoring. For …
