Abstract This paper examines the effects of import duties on smuggling in Myanmar. Following Fisman and Wei (2004), the reporting discrepancies between Myanmar’s imports records and corresponding exports recorded by trading partners are regarded as indicative of smuggling. The paper studies whether reporting discrepancies differ across trading partners as well as across time. Our main findings are first, that the hike in import duties in June 2004 helped to widen the reporting discrepancies, which suggests smuggling for tax evasion purposes and second, that reporting discrepancies differ considerably across trading partners: land borders appear to be particularly attractive venues for smugglers
Illicit trade carries the potential to magnify existing tobacco-related health care costs through in...
This thesis analyzes the effect of uncertainty on illegal transactions. The major results of the exi...
Informal transboundary trade opens the door for other informal activities such as human smuggling. I...
This paper examines the effects of import duties on smuggling in Myanmar. Following Fisman and Wei (...
While the trade statistics of Myanmar show surpluses for 2007 through 2010, the corresponding statis...
Since its adoption to market-oriented economic system, Myanmar initiated “export promotion and impor...
Although legal cross-border trade is not very significant, accounting for only 7 percent of the tota...
This paper aims to identify some factors that reduce evasion of customs duties in developing countri...
This paper explores official trade data to identify patterns of smuggling in international trade. O...
This paper analyzes the effect of tariff rates with respect to the approximated level of smuggling i...
At present, collecting and analyzing data from inside Myanmar remains notoriously difficult. There i...
Cigarette smuggling reduces the price of cigarettes, thwarts youth access restrictions, reduces gove...
Illicit trade carries the potential to magnify existing tobacco-related health care costs through in...
AbstractThe importance of taxation as a major public finance to developed and developing countries i...
This paper focuses its research on Myanmar, a major opium producer in Southeast Asia. The paper disc...
Illicit trade carries the potential to magnify existing tobacco-related health care costs through in...
This thesis analyzes the effect of uncertainty on illegal transactions. The major results of the exi...
Informal transboundary trade opens the door for other informal activities such as human smuggling. I...
This paper examines the effects of import duties on smuggling in Myanmar. Following Fisman and Wei (...
While the trade statistics of Myanmar show surpluses for 2007 through 2010, the corresponding statis...
Since its adoption to market-oriented economic system, Myanmar initiated “export promotion and impor...
Although legal cross-border trade is not very significant, accounting for only 7 percent of the tota...
This paper aims to identify some factors that reduce evasion of customs duties in developing countri...
This paper explores official trade data to identify patterns of smuggling in international trade. O...
This paper analyzes the effect of tariff rates with respect to the approximated level of smuggling i...
At present, collecting and analyzing data from inside Myanmar remains notoriously difficult. There i...
Cigarette smuggling reduces the price of cigarettes, thwarts youth access restrictions, reduces gove...
Illicit trade carries the potential to magnify existing tobacco-related health care costs through in...
AbstractThe importance of taxation as a major public finance to developed and developing countries i...
This paper focuses its research on Myanmar, a major opium producer in Southeast Asia. The paper disc...
Illicit trade carries the potential to magnify existing tobacco-related health care costs through in...
This thesis analyzes the effect of uncertainty on illegal transactions. The major results of the exi...
Informal transboundary trade opens the door for other informal activities such as human smuggling. I...