Tariffs, enforcement, and customs evasion: Evidence from India ☆
By Prachi Mishra, Arvind Subramanian, P. Topalova. 2008
163 citations recorded by the source corpus.
Subfields: Accounting, Economics and Econometrics
View Paper: https://www.semanticscholar.org/paper/d6c67ace1e157a9767c991f0d4a99a8c82bbb892
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In Accounting
In Economics and Econometrics
Citations in the corpus
- Mansion Tax: The Effect of Transfer Taxes on the Residential Real Estate Market (2014, background): “There has been a recent revival of interest in estimating the incidence of specific taxes/transfers (e.g., Doyle Jr. and Samphantharak, 2008; Mishra et al., 2008; Hastings and Washington, 2010; Marion and Muehlegger, 2011).”
- Evasion Behaviors of Exporters and Importers: Evidence from the U.S.–China Trade Data Discrepancy (2012, background): “…the case of tariff evasion has been studied by several authors (e.g., Fisman and Wei, 2004; Fisman et al., 2008; Javorcik and Narciso, 2008; Mishra et al., 2008).3 Since tariff evasion involves under-reporting of values to the importing country's authority, it cannot be theprimary…”