Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/91402
Authors: 
Kume, Honorio
Piani, Guida
Miranda, Pedro
Year of Publication: 
2010
Series/Report no.: 
Texto para Discussão, Instituto de Pesquisa Econômica Aplicada (IPEA) 1468
Abstract (Translated): 
Tax evasion in Brazilian imports has been an issue of concern for the customs authorities. This problem is addressed here using the theoretical approach of defining evasion as the difference between the value of exports of other countries to Brazil and value of imports reported by Brazil. This makes it possible to quantify the effects of high import tariff rates on tax evasion due mainly to underreporting of value. The main empirical result of the paper is that a one-percentage-point increase in the tariff rate implies a 3.1% increase in evasion. Furthermore, we identify an also robust elasticity of evasion of 3.2% for differentiated products in contrast with a lower value of 2.2% for homogeneous products.
JEL: 
H26
Document Type: 
Working Paper

Files in This Item:
File
Size
163.82 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.