tariffs - a measure of the diversification of tariff menus - and corruption emerges across countries. This paper - a product … lower government revenues, compared with the optimal taxation benchmark without corruption. A similar argument applies when … customs officials offer to classify goods into low-tariff categories in exchange for a bribe. Setting trade tariffs at a …

This paper presents a new methodology to detect corruption in customs and applies it to Madagascar’s main port … the approach, but also triggered a novel manifestation of manipulation that rejuvenated systemic corruption. Tax revenue … losses associated with the corruption scheme are approximately 3 percent of total taxes collected and highly concentrated …