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Displaying results 1 to 13 of 13.

  1. Décloisonner l'analyse des données pour appuyer la modernisation des douanes
    une illustration à partir du Gabon
    Author: Cariolle, Joe͏̈l; Chalendard, Cyril; Geourjon, Anne-Marie; Laporte, Bertrand
    Published: [2017]
    Publisher:  Centre d'etudes et de recherches sur le developpement international, Clermont-Ferrand

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    VS 332 (2017,22)
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    Source: Union catalogues
    Language: French
    Media type: Book
    Format: Online
    Series: Études et documents / Centre d'etudes et de recherches sur le developpement international ; 2017, no 22 (December 2017)
    Subjects: Steuervermeidung; Zoll; Zollrecht; Risikomanagement; Gabun
    Scope: 1 Online-Ressource (circa 28 Seiten), Illustrationen
  2. Going beyond analysis of internal data to support customs modernization
    a case study in Gabon
    Author: Cariolle, Joe͏̈l; Chalendard, Cyril; Geourjon, Anne-Marie; Laporte, Bertrand
    Published: [2017]
    Publisher:  Centre d'etudes et de recherches sur le developpement international, Clermont-Ferrand

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    VS 332 (2017,23)
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    Source: Union catalogues
    Language: English
    Media type: Book
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    Series: Études et documents / Centre d'etudes et de recherches sur le developpement international ; 2017, no 23 (December 2017)
    Subjects: Customs risk analysis; Performance of customs authorities; Customs fraud; Tax evasion; Administrative data; Mirror analysis
    Scope: 1 Online-Ressource (circa 26 Seiten), Illustrationen
    Notes:

    Aus dem Französischen übersetzt
  3. Does better information curb customs fraud?
    Author: Chalendard, Cyril; Duhaut, Alice; Fernandes, Ana Margarida; Mattoo, Aaditya; Raballand, Gaël; Rijkers, Bob
    Published: June 2020
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    This paper examines how providing better information to customs inspectors and monitoring their actions affects tax revenue and fraud detection in Madagascar. First, an instrumental variables strategy is used to show that transaction-specific,... more

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    This paper examines how providing better information to customs inspectors and monitoring their actions affects tax revenue and fraud detection in Madagascar. First, an instrumental variables strategy is used to show that transaction-specific, third-party valuation advice on a subset of high-risk import declarations increases fraud findings by 21.7 percentage points and tax collection by 5.2 percentage points. Second, a randomized control trial is conducted in which a subset of high-risk declarations is selected to receive detailed risk comments and another subset is explicitly tagged for ex-post monitoring. For declarations not subject to third-party valuation advice, detailed comments increase reporting of fraud by 3.1 percentage points and improve tax yield by 1 percentage point. However, valuation advice and detailed comments have a significantly smaller impact on revenue when potential tax losses and opportunities for graft are large. Monitoring induces inspectors to scan more shipments but does not result in the detection of more fraud or the collection of additional revenue. Better information thus helps curb customs fraud, but its effectiveness appears compromised by corruption.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/223443
    Series: CESifo working paper ; no. 8371 (2020)
    Scope: 1 Online-Ressource (circa 69 Seiten), Illustrationen
  4. Containing tariff evasion
    Author: Anne, Clement; Chalendard, Cyril; Fernandes, Ana Margarida; Rijkers, Bob; Vicard, Vincent
    Published: November 2023
    Publisher:  CESifo, Munich, Germany

    To identify transactions at risk of tariff evasion, this paper matches export transaction data from France with import transaction data from Madagascar using container identifiers. Reporting discrepancies between exporters and importers are prevalent... more

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    To identify transactions at risk of tariff evasion, this paper matches export transaction data from France with import transaction data from Madagascar using container identifiers. Reporting discrepancies between exporters and importers are prevalent but small, with over two-fifths of importers reporting in a way that increases their tariff liability. Yet, aggregate tariff revenues are 24 percent lower due to discrepancies. These revenue losses are highly concentrated: the top five evaders account for three-quarters of all tariff revenue losses and larger shipments are more at risk of evasion. Tariff enforcement in Madagascar is ineffective and only marginally mitigates revenue losses.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/282483
    Series: CESifo working papers ; 10795 (2023)
    Subjects: tax evasion; mirror statistics; trade; corruption; exporters; importers; tariffs
    Scope: 1 Online-Ressource (circa 70 Seiten), Illustrationen
  5. Does better information curb customs fraud?
    Author: Chalendard, Cyril; Duhaut, Alice; Fernandes, Ana Margarida; Mattoo, Aaditya; Raballand, Gaël; Rijkers, Bob
    Published: May 2020
    Publisher:  World Bank Group, Development Research Group, Development Impact Evaluation Group & Governance Global Practice, [Washington, DC, USA]

    This paper examines how providing better information to customs inspectors and monitoring their actions affects tax revenue and fraud detection in Madagascar. First, an instrumental variables strategy is used to show that transaction-specific,... more

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    Max-Planck-Institut für Bildungsforschung, Bibliothek und wissenschaftliche Information
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    This paper examines how providing better information to customs inspectors and monitoring their actions affects tax revenue and fraud detection in Madagascar. First, an instrumental variables strategy is used to show that transaction-specific, third-party valuation advice on a subset of high-risk import declarations increases fraud findings by 21.7 percentage points and tax collection by 5.2 percentage points. Second, a randomized control trial is conducted in which a subset of high-risk declarations is selected to receive detailed risk comments and another subset is explicitly tagged for ex-post monitoring. For declarations not subject to third-party valuation advice, detailed comments increase reporting of fraud by 3.1 percentage points and improve tax yield by 1 percentage point. However, valuation advice and detailed comments have a significantly smaller impact on revenue when potential tax losses and opportunities for graft are large. Monitoring induces inspectors to scan more shipments but does not result in the detection of more fraud or the collection of additional revenue. Better information thus helps curb customs fraud, but its effectiveness appears compromised by corruption

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    Series: Policy research working paper ; 9254
    World Bank E-Library Archive
    Scope: 1 Online-Ressource (circa 68 Seiten), Illustrationen
  6. Use of internal information, external information acquisition and customs underreporting
    Author: Chalendard, Cyril
    Published: 2015
    Publisher:  CERDI, Clermont-Ferrand

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    VS 332 (2015,22)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Etudes et documents / CERDI ; 2015,22
    Subjects: Use of internal information; External Information acquisition; Customs enforcement; Tax evasion; Pre-shipment inspections
    Scope: Online-Ressource (37 S.), graph. Darst.
  7. The use of detailed statistical data in customs reform
    the case of Madagascar
    Author: Chalendard, Cyril; Raballand, Gaël; Rakotoarisoa, Antsa
    Published: April 2016
    Publisher:  World Bank Group, Governance Global Practice Group, Washington, D.C.

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    VS 2 (7625)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
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    Series: Policy research working paper ; 7625
    Subjects: Zollrecht; Wirtschaftskriminalität; Statistische Methode; Madagaskar
    Scope: 1 Online-Ressource (circa 27 Seiten), Illustrationen
  8. Décloisonner l'analyse des données pour appuyer la modernisation des douanes
    une illustration à partir du Gabon
    Author: Cariolle, Joël; Chalendard, Cyril; Geourjon, Anne-Marie; Laporte, Bertrand
    Published: [2016]
    Publisher:  Centre d'etudes et de recherches sur le developpement international, Clermont-Ferrand

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    VS 332 (2016,18)
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    Source: Union catalogues
    Language: French
    Media type: Book
    Format: Online
    Series: Études et documents / Centre d'etudes et de recherches sur le developpement international ; 2016, no 18 (October 2016)
    Subjects: Steuervermeidung; Zoll; Zollrecht; Risikomanagement; Gabun
    Scope: 1 Online-Ressource (circa 25 Seiten), Illustrationen
  9. Using internal and external sources of information to reduce customs evasion
    Author: Chalendard, Cyril
    Published: [2017]
    Publisher:  Centre d'etudes et de recherches sur le developpement international, Clermont-Ferrand

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    VS 332 (2017,01)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Edition: This version: January 2017
    Series: Études et documents / Centre d'etudes et de recherches sur le developpement international ; 2017, no 01 (January 2017)
    Subjects: Use of internal information; External Information acquisition; Customs enforcement; Tax evasion; Pre-shipment inspections
    Scope: 1 Online-Ressource (circa 39 Seiten), Illustrationen
  10. Shifting-profits through tax loopholes
    evidence from Ecuador
    Author: Chalendard, Cyril
    Published: December 2016
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich

    Based on a natural experiment that took place in Ecuador in the context of a capital outflow tax, this paper presents suggestive evidence of the emergence of an abnormal transfer pricing behavior. We exploit the fact that some imports were eligible... more

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    Based on a natural experiment that took place in Ecuador in the context of a capital outflow tax, this paper presents suggestive evidence of the emergence of an abnormal transfer pricing behavior. We exploit the fact that some imports were eligible to a tax-credit measure aiming to offset the capital outflow tax. The identification strategy relies on the fact that a foreign multinational enterprise has only an incentive to increase the unit value -transfer price- for profit shifting motivations of products eligible to the tax-credit. Then, comparing the evolution of the unit value of eligible products (the treatment group) with that of non eligible products (the comparison group) before and after the tax-credit measure, we estimate the over-reporting incentive's impact on the reported value. Results show that the declared unit value of eligible imports increased following the introduction of the tax-credit measure. Various tests suggest that this abnormal increase is attributable to a profit-shifting behavior.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/149327
    Series: Array ; no. 6240
    Scope: 1 Online-Ressource (circa 39 Seiten), Illustrationen
  11. Corruption in customs
    Author: Chalendard, Cyril; Fernandes, Ana Margarida; Raballand, Gaël; Rijkers, Bob
    Published: December 2021
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    This paper 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... more

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    This paper 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 the approach, but also triggered a novel manifestation of manipulation that rejuvenated systemic corruption. Tax revenue losses associated with the corruption scheme are approximately 3 percent of total taxes collected and highly concentrated among a select few inspectors and brokers.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/252006
    Series: CESifo working paper ; no. 9489 (2021)
    Subjects: corruption; tax enforcement; tariff evasion; trade policy
    Scope: 1 Online-Ressource (circa 94 Seiten), Illustrationen
  12. Does better information curb customs fraud?
    Author: Chalendard, Cyril; Duhaut, Alice; Fernandes, Ana Margarida; Mattoo, Aaditya; Raballand, Gaël; Rijkers, Bob
    Published: May 2020
    Publisher:  World Bank Group, Development Research Group, Development Impact Evaluation Group & Governance Global Practice, [Washington, DC, USA]

    This paper examines how providing better information to customs inspectors and monitoring their actions affects tax revenue and fraud detection in Madagascar. First, an instrumental variables strategy is used to show that transaction-specific,... more

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    This paper examines how providing better information to customs inspectors and monitoring their actions affects tax revenue and fraud detection in Madagascar. First, an instrumental variables strategy is used to show that transaction-specific, third-party valuation advice on a subset of high-risk import declarations increases fraud findings by 21.7 percentage points and tax collection by 5.2 percentage points. Second, a randomized control trial is conducted in which a subset of high-risk declarations is selected to receive detailed risk comments and another subset is explicitly tagged for ex-post monitoring. For declarations not subject to third-party valuation advice, detailed comments increase reporting of fraud by 3.1 percentage points and improve tax yield by 1 percentage point. However, valuation advice and detailed comments have a significantly smaller impact on revenue when potential tax losses and opportunities for graft are large. Monitoring induces inspectors to scan more shipments but does not result in the detection of more fraud or the collection of additional revenue. Better information thus helps curb customs fraud, but its effectiveness appears compromised by corruption

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    Series: Policy research working paper ; 9254
    World Bank E-Library Archive
    Scope: 1 Online-Ressource (circa 68 Seiten), Illustrationen
  13. Containing tariff evasion
    Author: Anne, Clément; Chalendard, Cyril; Fernandes, Ana Margarida; Rijkers, Bob; Vicard, Vincent
    Published: November 2023
    Publisher:  CEPII, Paris

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: CEPII working paper ; no. 2023-22 (November 2023)
    Subjects: Tax Evasion; Mirror Statistics; Trade; Corruption; Exporters; Importers; Tariffs
    Scope: 1 Online-Ressource (circa 68 Seiten), Illustrationen