Concepedia

Tariff Evasion

Tariff Evasion is a strategic practice within border economies whereby importers or exporters illegitimately circumvent legally imposed tariff obligations through clandestine or fraudulent means, such as misclassification, under-invoicing, or transshipment routing, to reduce or eliminate tax liabilities on cross-border goods.

28

Publications

1.8K

Citations

73

Authors

30

Institutions

Publications per year

2017–2026

3

Parents

Publications

28

The World Bank Economic Review 31 (2)

Octavio Aburto‐Oropeza, Heather M. Leslie, Austen Mack‐Crane et al. · 2017 · 227 citations

, , +15

Corruption and Bilateral Trade Flows: Extortion or Evasion?

Pushan Dutt, Daniel Traça · The Review of Economics and Statistics · 2010 · 212 citations · Full text

, , +15

Differentiated products and evasion of import tariffs

Beata Smarzynska Javorcik, Gaia Narciso · Journal of International Economics · 2008 · 176 citations

, , +14

Evasion behaviors of exporters and importers: Evidence from the U.S.–China trade data discrepancy

Michael J. Ferrantino, Xuepeng Liu, Zhi Wang · Journal of International Economics · 2011 · 151 citations

, , +7

Tariffs, enforcement, and customs evasion: Evidence from India

Prachi Mishra, Arvind Subramanian, Petia Topalova · Journal of Public Economics · 2008 · 151 citations

, , +11

1–5 of 28

Authors

73

  1. GN
    Gaia Narciso

    Trinity College Dublin, Ireland

    4 publications · 295 citations

    4

    h-index

  2. BS
    Beata Smarzynska Javorcik

    University of Oxford, United Kingdom

    4 publications · 295 citations

    4

    h-index

  3. DK
    Derek K. Kellenberg

    University of Montana, United States

    2 publications · 95 citations

    2

    h-index

  4. LB
    Leila Baghdadi

    Universitat Jaume I, Spain

    2 publications · 278 citations

    2

    h-index

  5. GR
    Gaël Raballand

    World Bank, United States

    2 publications · 278 citations

    2

    h-index

1–5 of 73

Institutions

30

  1. University of Oxford

    Oxford, United Kingdom

    4 h-index

    4 publications

    272 citations

  2. Trinity College Dublin

    Dublin, Ireland

    3 h-index

    3 publications

    244 citations

  3. National Bureau of Economic Research

    Cambridge, United States

    3 h-index

    5 publications

    235 citations

  4. University of Montana

    Missoula, United States

    2 h-index

    3 publications

    123 citations

  5. Georgetown University

    Washington, United States

    2 h-index

    3 publications

    123 citations

  6. Center for Economic and Policy Research

    Washington D.C., United States

    1 h-index

    1 publications

    70 citations

  7. Université Libre de Bruxelles

    Brussels, Belgium

    1 h-index

    1 publications

    212 citations

  8. The University of Osaka

    Osaka, Japan

    1 h-index

    1 publications

    47 citations

1–8 of 30

Venues

  1. SSRN Electronic Journal

    Repository · 4 publications · 161 citations

    4

    h-index

  2. Journal of International Economics

    4 publications · 444 citations

    4

    h-index

  3. Southern Economic Journal

    2 publications · 111 citations

    2

    h-index

  4. National Bureau of Economic Research

    Repository · 2 publications · 48 citations

    2

    h-index

  5. Harvard Law Review

    1 publications · 21 citations

    1

    h-index

1–5