{"created":"2023-07-27T12:34:08.107983+00:00","id":37913,"links":{},"metadata":{"_buckets":{"deposit":"2a14b968-bee9-4292-b46b-1d8caa0f929e"},"_deposit":{"created_by":19,"id":"37913","owners":[19],"pid":{"revision_id":0,"type":"depid","value":"37913"},"status":"published"},"_oai":{"id":"oai:ir.ide.go.jp:00037913","sets":["3552:4093:4101"]},"author_link":["44817","44816"],"item_14_biblio_info_6":{"attribute_name":"収録情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2010-10","bibliographicIssueDateType":"Issued"},"bibliographicVolumeNumber":"258","bibliographic_titles":[{"bibliographic_title":"IDE Discussion Paper"},{"bibliographic_title":"IDE Discussion Paper","bibliographic_titleLang":"en"}]}]},"item_14_description_21":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_14_description_23":{"attribute_name":"DIG_NO","attribute_value_mlt":[{"subitem_description":"IDP000258_001","subitem_description_type":"Other"}]},"item_14_description_3":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"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.","subitem_description_type":"Abstract"}]},"item_14_geolocation_18":{"attribute_name":"地域/国名","attribute_value_mlt":[{"subitem_geolocation_place":[{"subitem_geolocation_place_text":"ミャンマー"}]}]},"item_14_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.20561/00037908","subitem_identifier_reg_type":"JaLC"}]},"item_14_publisher_7":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"Institute of Developing Economies　(IDE-JETRO)　"}]},"item_14_rights_5":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"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"}]},"item_14_subject_16":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"678.1302238","subitem_subject_scheme":"NDC"}]},"item_14_subject_17":{"attribute_name":"JEL分類","attribute_value_mlt":[{"subitem_subject":"JEL:F14 - Country and Industry Studies of Trade","subitem_subject_scheme":"Other"},{"subitem_subject":"JEL:H26 - Tax Evasion","subitem_subject_scheme":"Other"},{"subitem_subject":"JEL:K42 - Illegal Behavior and the Enforcement of Law","subitem_subject_scheme":"Other"},{"subitem_subject":"JEL:O17 - Formal and Informal Sectors;","subitem_subject_scheme":"Other"}]},"item_14_subject_19":{"attribute_name":"主題(図書館用)","attribute_value_mlt":[{"subitem_subject":"Myanmar","subitem_subject_scheme":"Other"},{"subitem_subject":"Imports","subitem_subject_scheme":"Other"},{"subitem_subject":"Tariff","subitem_subject_scheme":"Other"},{"subitem_subject":"Smuggling","subitem_subject_scheme":"Other"},{"subitem_subject":"Myanmar (Burma)","subitem_subject_scheme":"Other"},{"subitem_subject":"Tax evasion","subitem_subject_scheme":"Other"},{"subitem_subject":"Border trade","subitem_subject_scheme":"Other"}]},"item_14_text_32":{"attribute_name":"著者別名","attribute_value_mlt":[{"subitem_text_value":"久保, 公二"}]},"item_14_version_type_15":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Kubo, Koji"}],"nameIdentifiers":[{"nameIdentifier":"44816","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Nu, Nu Lwin"}],"nameIdentifiers":[{"nameIdentifier":"44817","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-04-10"}],"displaytype":"detail","filename":"IDP000258_001.pdf","filesize":[{"value":"339.5 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"本文","url":"https://ir.ide.go.jp/record/37913/files/IDP000258_001.pdf"},"version_id":"a61d21f2-396e-4dc8-9141-c9b5c7ef6d92"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"technical report","resourceuri":"http://purl.org/coar/resource_type/c_18gh"}]},"item_title":"Smuggling and import duties in Myanmar","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"Smuggling and import duties in Myanmar"}]},"item_type_id":"14","owner":"19","path":["4101"],"pubdate":{"attribute_name":"公開日","attribute_value":"2010-12-08"},"publish_date":"2010-12-08","publish_status":"0","recid":"37913","relation_version_is_last":true,"title":["Smuggling and import duties in Myanmar"],"weko_creator_id":"19","weko_shared_id":-1},"updated":"2023-07-27T15:42:25.328263+00:00"}