Econ Papers Daily / 期刊论文
检测关税逃避：来自匹配集装箱数据的证据
Detecting tariff evasion: Evidence from matched container data
摘要
We match French export and Madagascan import declarations using container identifiers and account for shipment-specific transport costs to identify declarations and firms at risk of tariff evasion, examine how evasion occurs, and assess customs enforcement. Tariff liabilities calculated from French declarations exceed those based on corresponding Madagascan declarations by 24 percent in aggregate. This tariff revenue gap is highly concentrated: the five importers with the largest positive gaps account for three-quarters of it. Undervaluation accounts for approximately two-thirds of implied tariff revenue losses, with product misclassification accounting for the remainder. Larger-value containers facing high tariffs appear at greater risk of evasion. Many reporting discrepancies are nevertheless inconsistent with tariff minimization: For approximately two-fifths of containers, tariff liabilities calculated from Madagascan declarations exceed those based on French declarations. Customs value adjustments are ineffective, reducing implied tariff revenue losses by only 1.8 percent.
中文摘要
我们利用集装箱标识匹配法国出口申报与马达加斯加进口申报，并计入特定货运的运输成本，以识别存在关税逃避风险的申报和企业，考察逃避行为如何发生，并评估海关执法。根据法国申报计算的关税负债总额比依据相应马达加斯加申报计算的关税负债总额高24%。这一关税收入缺口高度集中：正缺口最大的五家进口商占该缺口总额的四分之三。低报价值约占隐含关税收入损失的三分之二，产品错误归类占其余部分。价值较高且面临高关税的集装箱似乎面临更大的逃避风险。然而，许多申报差异与关税最小化并不一致：对于约五分之二的集装箱，根据马达加斯加申报计算的关税负债超过依据法国申报计算的关税负债。海关估价调整无效，仅使隐含关税收入损失减少1.8%。