Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/271795 
Year of Publication: 
2022
Series/Report no.: 
CESifo Working Paper No. 10151
Publisher: 
Center for Economic Studies and ifo Institute (CESifo), Munich
Abstract: 
While it is well-recognized that there are differences in the trade values reported by exporters and importers, a literature has emerged linking this trade gap to tariff evasion. These efforts, however, lack a structural theoretic underpinning and limit their product-level investigations to a small number of countries. Our first contribution is to provide a structural model of endogenous tariff evasion, one which then highlights the importance of both tariffs and border enforcement. Our second contribution is to use a global, product-level dataset from 2002-2019, the analysis of which is consistent with our model's predictions.
Subjects: 
tariff evasion
structural gravity
trade gap
border controls
JEL: 
F13
F14
H26
Document Type: 
Working Paper
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