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.
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