Policies, Enforcement, and Customs Evasion : Evidence from India

Evidence from India

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 to factors related to customs enforcement or... READ MORE...

Publication date: March 2007
ISBN 9781451866247
$18.00

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