Trade policy changes, tax evasion and Benford's law

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buir.contributor.authorBanu, Banu
dc.citation.epage102456-1en_US
dc.citation.spage102456-16en_US
dc.citation.volumeNumber144en_US
dc.contributor.authorDemir, Banu
dc.contributor.authorJavorcik, B.
dc.date.accessioned2021-02-25T06:15:39Z
dc.date.available2021-02-25T06:15:39Z
dc.date.issued2020
dc.departmentDepartment of Economicsen_US
dc.description.abstractThis paper draws attention to import duty evasion as a margin through which firms adjust to changes in trade policy. This margin is different from the other forms of adjustment, as it can be employed very fast and thus it may constitute the initial reaction to the shock before a slower adjustment through the other channels takes place. The study also proposes a new method of detecting tax evasion in international trade, based on deviations from Benford's law. It applies the method in the context of an unexpected policy change in Turkey that increased the cost of import financing. The results are consistent with an immediate increase in tax evasion in the affected import flows, which dies down a year later. A standard approach to detecting tariff evasion, based on “missing trade”, confirms these conclusions.en_US
dc.description.provenanceSubmitted by Onur Emek (onur.emek@bilkent.edu.tr) on 2021-02-25T06:15:39Z No. of bitstreams: 1 Trade policy changes, tax evasion and Benford's law.pdf: 1885129 bytes, checksum: dd681d1dcfff9120d07780810b9aa984 (MD5)en
dc.description.provenanceMade available in DSpace on 2021-02-25T06:15:39Z (GMT). No. of bitstreams: 1 Trade policy changes, tax evasion and Benford's law.pdf: 1885129 bytes, checksum: dd681d1dcfff9120d07780810b9aa984 (MD5) Previous issue date: 2020en
dc.embargo.release2023-05-01
dc.identifier.doi10.1016/j.jdeveco.2020.102456en_US
dc.identifier.issn0304-3878
dc.identifier.urihttp://hdl.handle.net/11693/75570
dc.language.isoEnglishen_US
dc.publisherElsevieren_US
dc.relation.isversionofhttps://dx.doi.org/10.1016/j.jdeveco.2020.102456en_US
dc.source.titleJournal of Development Economicsen_US
dc.subjectTax evasionen_US
dc.subjectTrade financingen_US
dc.subjectBorder taxesen_US
dc.subjectBenford's lawen_US
dc.titleTrade policy changes, tax evasion and Benford's lawen_US
dc.typeArticleen_US

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