Policies, Enforcement, and Customs Evasion : Evidence from India /
We examine the effect of tariff policies on evasion of customs duties, in the context of the trade reform in India of the 1990s. We exploit the variation in tariff rates across time and products to identify the evasion elasticity, namely, the effect of tariffs on evasion, and relate this elasticity...
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Andere auteurs: | , |
Formaat: | Tijdschrift |
Taal: | English |
Gepubliceerd in: |
Washington, D.C. :
International Monetary Fund,
2007.
|
Reeks: | IMF Working Papers; Working Paper ;
No. 2007/060 |
Online toegang: | Full text available on IMF |