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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Bibliografische gegevens
Hoofdauteur: Mishra, Prachi
Andere auteurs: Subramanian, Arvind, Topalova, Petia
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