Use of internal information, external information acquisition and customs underreporting - HAL-SHS - Sciences de l'Homme et de la Société
Pré-Publication, Document De Travail Année : 2015

Use of internal information, external information acquisition and customs underreporting

Résumé

This paper identifies opportunities for improving the performance of revenue-collection authorities. To detect and combat fraud, we argue that revenue-collection authorities should, notably in the absence of reliable third-party information, exploit non-usual sources of information. Specifically, our micro-level study of customs evasion provides evidence that using any internal or external available source of information facilitates customsenforcement. Estimates highlight that exploiting historical data and/or relying on an information provider - a pre-shipment inspection company - significantly reduces evasion in Cameroon. The potential endogeneity of pre-shipment inspections is addressed by using instrumental variables. Results are robust to a variety of additional checks.
Fichier principal
Vignette du fichier
2015.22.pdf (1.2 Mo) Télécharger le fichier
Origine Fichiers produits par l'(les) auteur(s)

Dates et versions

halshs-01179445 , version 1 (22-07-2015)
halshs-01179445 , version 2 (28-09-2015)

Identifiants

  • HAL Id : halshs-01179445 , version 1

Citer

Cyril Chalendard. Use of internal information, external information acquisition and customs underreporting. 2015. ⟨halshs-01179445v1⟩
386 Consultations
965 Téléchargements

Partager

More