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Please use this identifier to cite or link to this item: http://hdl.handle.net/2344/920

タイトル: Smuggling and import duties in Myanmar
著者: Kubo, Koji
Nu Nu Lwin
久保, 公二
キーワード: Myanmar
Imports
Tariff
Smuggling
Myanmar (Burma)
Tax evasion
Border trade
Issue Date: Oct-2010
出版者: Institute of Developing Economies, JETRO
引用: IDE Discussion Paper. No. 258. 2010.10
抄録: 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.
URI: http://hdl.handle.net/2344/920
Appears in Collections:04.IDE Discussion Paper
01.経済、産業(Economy and Industry)/東南アジア(Southeast Asian Studies)

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