Anne, Clement; Chalendard, Cyril; Fernandes, Ana Margarida - 2023
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 …