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Smuggling and import duties in Myanmar
https://doi.org/10.20561/00037908
https://doi.org/10.20561/0003790802b4b3cf-79eb-424c-b5ac-1423257e049e
名前 / ファイル | ライセンス | アクション |
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本文 (339.5 kB)
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Item type | アジ研テクニカルレポート / IDE Technical Report(1) | |||||
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公開日 | 2010-12-08 | |||||
タイトル | ||||||
タイトル | Smuggling and import duties in Myanmar | |||||
言語 | ||||||
言語 | eng | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_18gh | |||||
資源タイプ | technical report | |||||
ID登録 | ||||||
ID登録 | 10.20561/00037908 | |||||
ID登録タイプ | JaLC | |||||
著者 |
Kubo, Koji
× Kubo, Koji× Nu, Nu Lwin |
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著者別名 | ||||||
久保, 公二 | ||||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | This paper examines the effects of import duties on smuggling in Myanmar. Following Fisman and Wei (2004), the reporting discrepancies between Myanmar’s imports records and corresponding exports recorded by trading partners are regarded as indicative of smuggling. The paper studies whether reporting discrepancies differ across trading partners as well as across time. Our main findings are first, that the hike in import duties in June 2004 helped to widen the reporting discrepancies, which suggests smuggling for tax evasion purposes and second, that reporting discrepancies differ considerably across trading partners: land borders appear to be particularly attractive venues for smugglers. | |||||
権利 | ||||||
権利情報 | Copyrights 日本貿易振興機構(ジェトロ)アジア経済研究所 / Institute of Developing Economies, Japan External Trade Organization (IDE-JETRO) http://www.ide.go.jp | |||||
収録情報 |
IDE Discussion Paper en : IDE Discussion Paper 巻 258, 発行日 2010-10 |
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出版者 | ||||||
出版者 | Institute of Developing Economies (IDE-JETRO) | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
日本十進分類法 | ||||||
主題Scheme | NDC | |||||
主題 | 678.1302238 | |||||
JEL分類 | ||||||
主題Scheme | Other | |||||
主題 | JEL:F14 - Country and Industry Studies of Trade | |||||
JEL分類 | ||||||
主題Scheme | Other | |||||
主題 | JEL:H26 - Tax Evasion | |||||
JEL分類 | ||||||
主題Scheme | Other | |||||
主題 | JEL:K42 - Illegal Behavior and the Enforcement of Law | |||||
JEL分類 | ||||||
主題Scheme | Other | |||||
主題 | JEL:O17 - Formal and Informal Sectors; | |||||
地域/国名 | ||||||
位置情報(自由記述) | ミャンマー | |||||
キーワード(LSH) | ||||||
主題Scheme | Other | |||||
主題 | Myanmar | |||||
キーワード(LSH) | ||||||
主題Scheme | Other | |||||
主題 | Imports | |||||
キーワード(LSH) | ||||||
主題Scheme | Other | |||||
主題 | Tariff | |||||
キーワード(LSH) | ||||||
主題Scheme | Other | |||||
主題 | Smuggling | |||||
キーワード(LSH) | ||||||
主題Scheme | Other | |||||
主題 | Myanmar (Burma) | |||||
キーワード(LSH) | ||||||
主題Scheme | Other | |||||
主題 | Tax evasion | |||||
キーワード(LSH) | ||||||
主題Scheme | Other | |||||
主題 | Border trade | |||||
フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf | |||||
DIG_NO | ||||||
内容記述タイプ | Other | |||||
内容記述 | IDP000258_001 |