| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP12798 |
| DP12798 Forensics, Elasticities and Benford's Law | |
| Beata Javorcik; Banu Demir | |
| 发表日期 | 2018-03-20 |
| 出版年 | 2018 |
| 语种 | 英语 |
| 摘要 | By its very nature, tax evasion is difficult to detect as the parties involved have an incentive to conceal their activities. This paper offers a setting where doing so is possible because of an exogenous shock to the tax rate. It contributes to the literature by proposing two new methods of detecting evasion in the context of border taxes. The first method is based on Benford's law, while the second relies on comparing price and trade cost elasticities of import demand. Both methods produce evidence consistent with an increase in tax evasion after the shock. The paper further shows that evasion induces a bias in the estimation of trade cost elasticity of import demand, leading to miscalculation of gains from trade based on standard welfare formulations. Finally, welfare predictions are derived from a simple Armington trade model that accounts for tax evasion. |
| 主题 | International Trade and Regional Economics |
| 关键词 | Tax evasion Trade financing Border taxes Benford's law |
| URL | https://cepr.org/publications/dp12798 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/541607 |
| 推荐引用方式 GB/T 7714 | Beata Javorcik,Banu Demir. DP12798 Forensics, Elasticities and Benford's Law. 2018. |
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