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effectiveness of customs in addressing evasion may be better in India than China, although China appears to be catching up over time …We examine the effect of tariff policies on evasion of customs duties, in the context of the trade reform in India of …
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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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