Journal of Development Economics · 2027 · Clément Anne、Cyril Romain Chalendard、Ana Margarida Fernandes、Bob Rijkers、Vincent Vicard
中文摘要
我们利用集装箱标识符匹配法国的出口申报与马达加斯加的进口申报，并考虑各批次特有的运输成本，以识别存在关税逃避风险的申报与企业，考察逃避如何发生，并评估海关执法。依据法国申报计算的关税负债在总量上比依据相应马达加斯加申报计算的关税负债高出24%。这一关税收入缺口高度集中：正向缺口最大的五家进口商占其四分之三。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、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，依据马达加斯加申报计算的关税负债高于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%。
Abstract
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.