Essays about: "Tariff evasion"

Found 2 essays containing the words Tariff evasion.

  1. 1. Mind the Gap: Quantifying fraud on Swedish exports using bilateral trade asymmetries

    University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Author : Giulian Etingin-Frati; Ivelina Ilkova; [2023]
    Keywords : International taxation; Trade; Tax evasion; Customs;

    Abstract : Using open-source international trade statistics, we analyse cases where export country statistics do not match import country statistics for the same trade flow due to fraud. Specifically, we are interested in uncovering undervaluation fraud, whereby importers understate the value of their goods in order to pay lower taxes. READ MORE

  3. 2. Corruption in Paraguay: Investigating Tariff Evasion

    University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Author : Oscar Scheja; [2011]
    Keywords : Tariff evasion; Corruption; Paraguay; International economics; Mercosur;

    Abstract : Customs duties compose a significant source of fiscal revenue for Paraguay. This thesis empirically investigates the relationship between tariff evasion and the tariff rate in Paraguay by employing panel data covering the years 1991 to 2010. READ MORE