| Titre : | Corruption in Customs (2023) |
| Auteurs : | Cyril Chalendard, Auteur ; Ana Fernandes, Auteur ; Gaël Raballand, Auteur ; Bob Rijkers, Auteur |
| Type de document : | Article : Revues - Articles |
| Dans : | Quarterly journal of economics / published for Harvard University (Vol. 138 N°1, February 2023) |
| Article en page(s) : | pp. 575-636 |
| Langues: | Anglais |
| Catégories : |
[Eurovoc] DROIT > droit pénal > infraction > corruption [Eurovoc] ÉCHANGES ÉCONOMIQUES ET COMMERCIAUX > politique tarifaire > réglementation douanière > douane [Eurovoc] FINANCES > finances publiques et politique budgétaire > finances publiques [Eurovoc] GÉOGRAPHIE > Afrique > Afrique subsaharienne > Afrique orientale > Madagascar [JEL] H - Économie publique > H2 - Fiscalité, subventions et revenus > H26 - Évasion fiscale |
| Résumé : | 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 |
| En ligne : | https://hal.uca.fr/hal-03934230 |
Exemplaires (1)
| Code-barres | Cote | Support | Localisation | Section | Disponibilité |
|---|---|---|---|---|---|
| 008517 | QJE | Revue | Centre de documentation du CERDI / Ecole d'Economie | Salle de lecture | Disponible |
