Mishra, Prachi; Subramanian, Arvind; Topalova, Petia - In: Journal of Public Economics 92 (2008) 10-11, pp. 1907-1925
We examine the effect of tariff policies on evasion of customs duties, in the context of the trade reform in India of the 1990s. By exploiting the variation in tariff rates across time and products, we identify a robust positive elasticity of evasion with respect to tariffs. A second...