scholarly journals Outsourcing Tariff Evasion: A New Explanation for EntrepôT Trade

2005 ◽  
Author(s):  
Raymond Fisman ◽  
Peter Moustakerski ◽  
Shang-Jin Wei
Keyword(s):  
2021 ◽  
Vol 207 ◽  
pp. 110046
Author(s):  
Adrien Bussy
Keyword(s):  

Author(s):  
Jose Anson ◽  
Olivier Cadot ◽  
Marcelo Olarreaga

AbstractThis paper provides a new approach to the evaluation of pre-shipment inspection (PSI) programs as ways of improving tariff-revenue collection and reducing fraud when customs administrations are corrupt. We build a model highlighting the contribution of private surveillance firms to the generation of information and describing how incentives for underinvoicing and collusive behaviour between importers and customs are affected by the introduction of PSI. It is shown theoretically that the introduction of PSI has an ambiguous effect on the level of fraud. Empirically, our econometric results suggest that the introduction of PSI services increased underinvoicing in Argentina and Indonesia, and reduced it in the Philippines.


2017 ◽  
Vol 125 ◽  
pp. 59-71 ◽  
Author(s):  
Beata S. Javorcik ◽  
Gaia Narciso
Keyword(s):  

2015 ◽  
Vol 31 (2) ◽  
pp. 459-482 ◽  
Author(s):  
Bob Rijkers ◽  
Leila Baghdadi ◽  
Gael Raballand

2019 ◽  
Vol 63 (2) ◽  
pp. 380-393 ◽  
Author(s):  
Timm Betz

2016 ◽  
Vol 23 (4) ◽  
pp. 741-761 ◽  
Author(s):  
Temesgen Worku ◽  
Juan P. Mendoza ◽  
Jacco L. Wielhouwer

Author(s):  
Jose Anson ◽  
Olivier Cadot ◽  
Marcelo Olarreaga
Keyword(s):  

World Economy ◽  
2012 ◽  
Vol 35 (12) ◽  
pp. 1772-1794 ◽  
Author(s):  
Lorenzo Rotunno ◽  
Pierre-Louis Vézina
Keyword(s):  

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