Coverart for item
The Resource Policies, Enforcement, and Customs Evasion : Evidence from India, Prachi Mishra

Policies, Enforcement, and Customs Evasion : Evidence from India, Prachi Mishra

Label
Policies, Enforcement, and Customs Evasion : Evidence from India
Title
Policies, Enforcement, and Customs Evasion
Title remainder
Evidence from India
Statement of responsibility
Prachi Mishra
Creator
Contributor
Author
Subject
Genre
Language
eng
Summary
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 the quality of customs institutions. We find a positive and robust effect of tariffs on import tax evasion. We then show that the evasion elasticity is influenced by certain product characteristics that determine how easy it is to detect evasion (with more differentiated products exhibiting a higher evasion elasticity). This evasion elasticity, which we broadly interpret as reflecting the quality of customs administration, has not improved over the 1990s. Finally, our results suggest that the effectiveness of customs in addressing evasion may be better in India than China, although China appears to be catching up over time
Member of
Cataloging source
DcWaIMF
http://bibfra.me/vocab/lite/collectionName
IMF eLibrary
http://library.link/vocab/creatorName
Mishra, Prachi
Government publication
international or intergovernmental publication
LC call number
K4452.I57
LC item number
M574 2007 ONLINE
Literary form
non fiction
Nature of contents
dictionaries
http://library.link/vocab/relatedWorkOrContributorName
  • Subramanian, Arvind
  • Topalova, Petia
Series statement
IMF Working Paper
Series volume
WP/07/60
http://library.link/vocab/subjectName
  • Customs Administration
  • Customs Evasion
  • Customs
  • Enforcement
  • Export Value
  • Exporting Countries
  • India
Label
Policies, Enforcement, and Customs Evasion : Evidence from India, Prachi Mishra
Instantiates
Publication
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Control code
imfWPIEA2007060
Dimensions
unknown
Extent
1 online resource (39 pages)
Form of item
online
Isbn
9781451866247
Issn
1018-5941
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Other control number
10.5089/9781451866247.001
Specific material designation
remote
System control number
(IMF)WPIEA2007060
Label
Policies, Enforcement, and Customs Evasion : Evidence from India, Prachi Mishra
Publication
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Control code
imfWPIEA2007060
Dimensions
unknown
Extent
1 online resource (39 pages)
Form of item
online
Isbn
9781451866247
Issn
1018-5941
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Other control number
10.5089/9781451866247.001
Specific material designation
remote
System control number
(IMF)WPIEA2007060

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