IDEAS home Printed from https://ideas.repec.org/a/prs/reveco/reco_0035-2764_1994_num_45_2_409518.html
   My bibliography  Save this article

Analyse micro-économique de la contrebande et de la fraude documentaire, avec références aux économies africaines

Author

Listed:
  • Cécile Daubrée

Abstract

[eng] A microeconomic analysis of smuggling and documentary fraud, with reference to african economies. . This paper presents two partial equilibrium models describing two types of activities on the cross-border parallel markets : smuggling and documentary fraud. The main analytical difference between these two activities is the possibility of being covered in the case of documentary fraud, which is obtained by the recorded imports and acts on the risk of being caught. Comparative static exercices show the effects of several factors on illegal volumes : probability of detection, penalty rate, parallel market exchange rate, world prices of consumer goods, international and producer priees of export crops (in the case of smuggling), and import duties (in the case of documentary fraud). The roles of risk aver­sion, of economies of scope and of the foreign exchange trade balance of the representative agent are brought out. Several hypotheses concerning the form of the utility function and the endogeneity or exogeneity of the probability of detection are analysed for each variable. [fre] Analyse micro-économique de la contrebande et de la fraude documentaire, avec références aux économies africaines. . Cet article présente deux modèles d'équilibre partiel qui décrivent deux types d'activités sur les marchés parallèles frontaliers : la contrebande et la fraude documentaire. La principale différence analytique entre les deux activités est, dans le cas de la fraude documentaire, la possibilité de couverture, obtenue par la quantité déclarée, qui diminue le risque d'être pris. Des exercices de statique comparative montrent les effets, sur les volumes frauduleux, de la probabilité de détection, du taux d'amende, du taux de change du marché parallèle, des prix mondiaux des biens de consommation, du cours international et du prix au producteur de la culture de rente (dans le cas de la contrebande), et des droits de porte (dans le cas de la fraude documentaire). Les rôles du degré d'aversion au risque, des économies d'envergure et du solde de la balance commerciale en devises de l'agent représentatif sont mis en évidence. Plusieurs hypothèses concernant le type de fonction d'utilité retenue et le caractère endogène ou exogène de la probabilité de détection sont examinées pour chaque variable.

Suggested Citation

  • Cécile Daubrée, 1994. "Analyse micro-économique de la contrebande et de la fraude documentaire, avec références aux économies africaines," Revue Économique, Programme National Persée, vol. 45(2), pages 165-192.
    • Handle: RePEc:prs:reveco:reco_0035-2764_1994_num_45_2_409518
    as

    Download full text from publisher

    File URL: https://www.persee.fr/doc/reco_0035-2764_1994_num_45_2_409518
    Download Restriction: Data and metadata provided by Persée are licensed under a Creative Commons "Attribution-Noncommercial-Share Alike 3.0" License http://creativecommons.org/licenses/by-nc-sa/3.0/
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Jagdish Bhagwati & Bent Hansen, 1973. "A Theoretical Analysis of Smuggling," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 87(2), pages 172-187.
    2. Jean-Paul Azam & Cécile Daubrée, 1991. "La détermination des taux de change parallèles en Afrique : modèle macro-économique et test économétrique (Nigeria, Zaïre, Ghana)," Économie et Prévision, Programme National Persée, vol. 97(1), pages 105-115.
    3. Jean-Paul Azam, 1991. "Marchés parallèles et convertibilité : analyse théorique avec références aux économies africaines," Revue Économique, Programme National Persée, vol. 42(1), pages 75-94.
    4. Pitt, Mark M., 1981. "Smuggling and price disparity," Journal of International Economics, Elsevier, vol. 11(4), pages 447-458, November.
    5. Cowell, F.A., 1989. "Honesty is sometimes the best policy," European Economic Review, Elsevier, vol. 33(2-3), pages 605-617, March.
    6. Lindauer, David L., 1989. "Parallel, fragmented, or black? Defining market structure in developing economies," World Development, Elsevier, vol. 17(12), pages 1871-1880, December.
    7. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
    8. Devarajan, Shantayanan & Jones, Christine & Roemer, Michael, 1989. "Markets under price controls in partial and general equilibrium," World Development, Elsevier, vol. 17(12), pages 1881-1893, December.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Jean-François Gautier, 2000. "L’informel est-il une forme de fraude fiscale ? Une analyse microéconométrique de la fraude fiscale des micro-entreprises à Madagascar," Working Papers DT/2000/07, DIAL (Développement, Institutions et Mondialisation).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Dercon, Stefan & Ayalew, Lulseged, 1995. "Smuggling and supply response: Coffee in Ethiopia," World Development, Elsevier, vol. 23(10), pages 1795-1813, October.
    2. Günther G. Schulze, 1994. "Misinvoicing Imports: the Interdependence of Tax and Tariff Evasion," Public Finance Review, , vol. 22(3), pages 335-365, July.
    3. Connely, Michael & Devereux, John & Cortes, Mariluz, 1995. "The transhipment problem: Smuggling and welfare in Paraguay," World Development, Elsevier, vol. 23(6), pages 975-985, June.
    4. Bayer, Ralph & Cowell, Frank, 2016. "Tax compliance by firms and audit policy," Research in Economics, Elsevier, vol. 70(1), pages 38-52.
    5. repec:phd:pjdevt:jpd_1984_vol__xi_no__2-a is not listed on IDEAS
    6. Farzanegan, Mohammad Reza, 2009. "Illegal trade in the Iranian economy: Evidence from a structural model," European Journal of Political Economy, Elsevier, vol. 25(4), pages 489-507, December.
    7. Lahiri, Sajal & Nasim, Anjum & Ghani, Jawaid, 2000. "Optimal second-best tariffs on an intermediate input with particular reference to Pakistan," Journal of Development Economics, Elsevier, vol. 61(2), pages 393-416, April.
    8. Josef Falkinger & Herbert Walther, 1991. "Separating small and big fish: The case of income tax evasion," Journal of Economics, Springer, vol. 54(1), pages 55-67, February.
    9. Rafat MAHMOOD & Eatzaz AHMAD, 2015. "Measurement Of Import Smuggling In Pakistan," Pakistan Journal of Applied Economics, Applied Economics Research Centre, vol. 25(2), pages 135-159.
    10. Scott Fausti, 1999. "Production uncertainty, enforcement, and smuggling: a stochastic model," The Journal of International Trade & Economic Development, Taylor & Francis Journals, vol. 8(3), pages 279-308.
    11. Gene M. Grossman & Carl Shapiro, 1988. "Foreign Counterfeiting of Status Goods," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 103(1), pages 79-100.
    12. Jade Siu, 2020. "Formalising informal cross-border trade: Evidence from One-Stop-Border-Posts in Uganda," Discussion Papers 20-08, Department of Economics, University of Birmingham.
    13. Davor Mikulić & Goran Buturac, 2020. "In What Measure Is Public Finance Sustainability Threatened by Illicit Tobacco Trade: The Case of Western Balkan Countries," Sustainability, MDPI, vol. 12(1), pages 1-19, January.
    14. Ogbulu, Onyemachi Maxwell & Torbira, Lezaasi Lenee, 2017. "Transmission Effect of the Interaction between Parallel and Official Foreign Exchange Markets in Nigeria," International Journal of Economics and Financial Research, Academic Research Publishing Group, vol. 3(6), pages 76-90, 06-2017.
    15. Agnar Sandmo, 2012. "An evasive topic: theorizing about the hidden economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 5-24, February.
    16. Andreas Buehn & Mohammad Reza Farzanegan, 2012. "Smuggling around the world: evidence from a structural equation model," Applied Economics, Taylor & Francis Journals, vol. 44(23), pages 3047-3064, August.
    17. Schulze, Günther G., 1991. "Stating import prices wrongly: Possibilities of tax and tariff evasion," Discussion Papers, Series II 138, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    18. Kazuki Onji, 2009. "A Tale of Pork Prices: Evasion and Attenuation of a Japanese Tariff," Asia Pacific Economic Papers 382, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University.
    19. Onji, Kazuki, 2014. "The price disparity analysis revisited: An application to pork imports in Japan," Journal of the Japanese and International Economies, Elsevier, vol. 34(C), pages 1-23.
    20. Frank A Cowell, 2003. "Sticks and Carrots," STICERD - Distributional Analysis Research Programme Papers 68, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
    21. Scott Fausti, 1997. "Joint-Product Export Smuggling and Export Tax Policy," Open Economies Review, Springer, vol. 8(1), pages 51-69, January.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:prs:reveco:reco_0035-2764_1994_num_45_2_409518. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Equipe PERSEE (email available below). General contact details of provider: https://www.persee.fr/collection/reco .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.