Nontariff barriers, trading companies and customs duties evasion
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Institucional do FGV (FGV Repositório Digital) |
Texto Completo: | https://hdl.handle.net/10438/32994 |
Resumo: | This paper leverages an exogenous tariff reform in Brazil with rich administrative data to document the elasticity of customs duties evasion (ECDE) for the universe of importers in Brazil. We focus on the role of two modulators of ECDE: (i) nontariff barriers (NTB) and (ii) trading companies. Our findings are threefold. First, we estimate the elasticity of misreported imports to be larger than that in comparable literature. Controlling for misclassification, our results suggest an increase of 2.43% in evasion for each percentage point increase in tariff rate for missing values and 1.45% for missing quantities. Second, NTBs can reduce the elasticity of evasion up to 0.91 and -0.06, for value and quantity, respectively. This finding reinforces the NTB’s stricter enforcement role due to its papertrail. Third, we find no evidence that trading companies evade differently than other importers. Auditing policies and reputation concerns are investigated. |
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Mattos, EnlinsonBressan, RafaelEscolas::EESP2022-12-19T14:50:31Z2022-12-19T14:50:31ZTD 560https://hdl.handle.net/10438/32994This paper leverages an exogenous tariff reform in Brazil with rich administrative data to document the elasticity of customs duties evasion (ECDE) for the universe of importers in Brazil. We focus on the role of two modulators of ECDE: (i) nontariff barriers (NTB) and (ii) trading companies. Our findings are threefold. First, we estimate the elasticity of misreported imports to be larger than that in comparable literature. Controlling for misclassification, our results suggest an increase of 2.43% in evasion for each percentage point increase in tariff rate for missing values and 1.45% for missing quantities. Second, NTBs can reduce the elasticity of evasion up to 0.91 and -0.06, for value and quantity, respectively. This finding reinforces the NTB’s stricter enforcement role due to its papertrail. Third, we find no evidence that trading companies evade differently than other importers. Auditing policies and reputation concerns are investigated.engTextos para Discussão / Working Paper Series;TD 560Tariff evasionTax enforcementNontariff barriersTrading companiesEconomiaComércio internacionalBarreiras não-tarifáriasEmpresas comerciais importadorasNontariff barriers, trading companies and customs duties evasioninfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional do FGV (FGV Repositório Digital)instname:Fundação Getulio Vargas (FGV)instacron:FGVORIGINALTD 560 - Enlinson Mattos - Rafael Bressan.pdfTD 560 - Enlinson Mattos - Rafael Bressan.pdfPDFapplication/pdf3363407https://repositorio.fgv.br/bitstreams/693e14f9-2278-412c-9dc7-4a098e7c0cb8/download3a0183750955b3596c29ed9389c20969MD51LICENSElicense.txtlicense.txttext/plain; charset=utf-84707https://repositorio.fgv.br/bitstreams/8abc79ae-b414-4307-918e-429c7eaa63a6/downloaddfb340242cced38a6cca06c627998fa1MD52TEXTTD 560 - Enlinson Mattos - 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dc.title.eng.fl_str_mv |
Nontariff barriers, trading companies and customs duties evasion |
title |
Nontariff barriers, trading companies and customs duties evasion |
spellingShingle |
Nontariff barriers, trading companies and customs duties evasion Mattos, Enlinson Tariff evasion Tax enforcement Nontariff barriers Trading companies Economia Comércio internacional Barreiras não-tarifárias Empresas comerciais importadoras |
title_short |
Nontariff barriers, trading companies and customs duties evasion |
title_full |
Nontariff barriers, trading companies and customs duties evasion |
title_fullStr |
Nontariff barriers, trading companies and customs duties evasion |
title_full_unstemmed |
Nontariff barriers, trading companies and customs duties evasion |
title_sort |
Nontariff barriers, trading companies and customs duties evasion |
author |
Mattos, Enlinson |
author_facet |
Mattos, Enlinson Bressan, Rafael |
author_role |
author |
author2 |
Bressan, Rafael |
author2_role |
author |
dc.contributor.unidadefgv.por.fl_str_mv |
Escolas::EESP |
dc.contributor.author.fl_str_mv |
Mattos, Enlinson Bressan, Rafael |
dc.subject.eng.fl_str_mv |
Tariff evasion Tax enforcement Nontariff barriers Trading companies |
topic |
Tariff evasion Tax enforcement Nontariff barriers Trading companies Economia Comércio internacional Barreiras não-tarifárias Empresas comerciais importadoras |
dc.subject.area.por.fl_str_mv |
Economia |
dc.subject.bibliodata.por.fl_str_mv |
Comércio internacional Barreiras não-tarifárias Empresas comerciais importadoras |
description |
This paper leverages an exogenous tariff reform in Brazil with rich administrative data to document the elasticity of customs duties evasion (ECDE) for the universe of importers in Brazil. We focus on the role of two modulators of ECDE: (i) nontariff barriers (NTB) and (ii) trading companies. Our findings are threefold. First, we estimate the elasticity of misreported imports to be larger than that in comparable literature. Controlling for misclassification, our results suggest an increase of 2.43% in evasion for each percentage point increase in tariff rate for missing values and 1.45% for missing quantities. Second, NTBs can reduce the elasticity of evasion up to 0.91 and -0.06, for value and quantity, respectively. This finding reinforces the NTB’s stricter enforcement role due to its papertrail. Third, we find no evidence that trading companies evade differently than other importers. Auditing policies and reputation concerns are investigated. |
publishDate |
2022 |
dc.date.accessioned.fl_str_mv |
2022-12-19T14:50:31Z |
dc.date.available.fl_str_mv |
2022-12-19T14:50:31Z |
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article |
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dc.identifier.uri.fl_str_mv |
https://hdl.handle.net/10438/32994 |
dc.identifier.sici.none.fl_str_mv |
TD 560 |
identifier_str_mv |
TD 560 |
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https://hdl.handle.net/10438/32994 |
dc.language.iso.fl_str_mv |
eng |
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eng |
dc.relation.ispartofseries.none.fl_str_mv |
Textos para Discussão / Working Paper Series;TD 560 |
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info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
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