While import taxes are easier to levy, there is increasingly more evidence that importers engage in trade tax evasion. The literature uses, trade gap, the difference between reports from the two ends of a trade link, as a proxy for illegal imports. Many papers have found a robust positive...

Climate change has heterogeneous effects on poor and wealthy households due to differences in vulnerabilities and exposure. However, few papers provide estimates on the magnitude of climate impacts across the income distribution. In this paper, we combine 21 rounds of household expenditure and...

Purpose: Does the long-term growth rate of a firm increase by exporting? If yes, how large is that increase in a developing economy? The paper aims to discuss this issue. Design/methodology/approach: The authors incorporate data from the manufacturing plants in Iran as a developing economy for...

The impact of Illegal trade on welfare is vastly investigated in different theoretical models. We add to this literature by introducing exempt-tariff imports, known as tariff avoidance. Moreover, we utilize our model with an empirical quantification. Our model assumes a small open economy in...