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To identify transactions at risk of tariff evasion, this paper matches export transaction data from France with import transaction data from Madagascar using container identifiers. Reporting discrepancies between exporters and importers are prevalent but small, with over two-fifths of importers...
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Rising globalization has exerted a downward pressure on global tariffs, thereby eroding tariff revenues in developing … nations. We analyse how gains from lowering import tariffs are distributed within the firm and the corresponding tax (base … profits, sales, capital, and wages with respect to import tariffs. Using linked employer-employee data and firmproduct …
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On 1 January 2024, Switzerland will implement a major trade policy reform by autonomously eliminating all tariffs on … elimination of industrial tariffs will reduce the net fiscal burden on imports by around CHF 600 million per year. In addition …
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