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...

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...

Tariff evasion by under-reporting imports declared at customs is widespread and well-documented. I argue theoretically that when the expected punishment for evading increases with the tariff rate, evasion via under-reporting may decrease when the tariff rate rises. I provide novel empirical...