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Does Better Information Curb Customs Fraud? (English)

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...
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Chalendard,Cyril Romain; Duhaut,Alice; Fernandes,Ana Margarida; Mattoo,Aaditya; Raballand,Gael J. R. F.; Rijkers,Bob.

Does Better Information Curb Customs Fraud? (English). Impact Evaluation series|Paper is funded by the Knowledge for Change Program (KCP)|Policy Research working paper|no. WPS 9254 Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/554091590075089654

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