| Title: | Corruption in Customs (2023) |
| Authors: | Cyril Chalendard, Author ; Ana Fernandes, Author ; Gaël Raballand, Author ; Bob Rijkers, Author |
| In : | Quarterly journal of economics / published for Harvard University (Vol. 138 N°1, February 2023) |
| Article on page: | pp. 575-636 |
| Languages: | English |
| Descriptors: |
[Eurovoc] FINANCE > public finance and budget policy > public finance [Eurovoc] GEOGRAPHY > Africa > sub-Saharan Africa > East Africa > Madagascar [Eurovoc] LAW > criminal law > offence > corruption [Eurovoc] TRADE > tariff policy > customs regulations > customs [JEL] F - International Economics > F1 - Trade > F13 - Trade Policy • International Trade Organizations [JEL] H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H26 - Tax Evasion and Avoidance |
| Abstract: | This article presents a new methodology to detect corruption in customs and applies it to Madagascar’s main port. Manipulation of assignment of import declarations to inspectors is identified by measuring deviations from random assignment prescribed by official rules. Deviant declarations are more at risk of tax evasion, yet less likely to be deemed fraudulent by inspectors, who also clear them faster. An intervention in which inspector assignment was delegated to a third party validates our approach, but also triggered a novel manifestation of manipulation that rejuvenated systemic corruption. Tax revenue losses associated with the corruption scheme are approximately 3% of total taxes collected and are highly concentrated among a select few inspectors and brokers. |
| Doi : |
DOI : 10.1093/qje/qjac032 
|
| Axe de recherche : | Intégration des pays en développement dans l'économie mondialisée |
| Link for e-copy: | https://hal.uca.fr/hal-03934230 |
Copies (1)
| Barcode | Call number | Media type | Location | Section | Status |
|---|---|---|---|---|---|
| 008517 | QJE | Revue | Centre de documentation du CERDI / Ecole d'Economie | Salle de lecture | Available |
