Import tariff receipts represent an important share of government revenues in many developing countries and there has … recently been a surge in empirical studies showing how evasion in this field is a pervasive phenomenon. In the case of import …

Import tariff receipts represent an important share of government revenues in many developing countries and there has … recently been a surge in empirical studies showing how evasion in this field is a pervasive phenomenon. In the case of import … higher when the importer is required to declare only the total value of imports. -- tariff ; tax evasion ; multiplicative tax …

programs subsequently experience large increases in the growth rate of import duties, by 6 to 8 percentage points annually. By … customs corruption are behind the import duty improvements: the programs also lead to increases in imports (potentially … appears to have been cost-effective: accumulated improvements in import duty collections in the fifth year of a typical …

programs subsequently experience large increases in import duty collections. By contrast, the growth rate of other tax revenues … does not change appreciably. Additional evidence suggests that declines in customs corruption are behind the import duty …, this hired integrity appears to have been cost-effective: improvements in import duty collections in the first five years …

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 … tariff revenues are 24 percent lower due to discrepancies. These revenue losses are highly concentrated: the top five evaders …