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Corruption in Customs

Author

Listed:
  • Cyril Chalendard

    (International Trade Centre)

  • Ana M Fernandes

    (World Bank Group)

  • Gael Raballand

    (CERDI - Centre d'Études et de Recherches sur le Développement International - IRD - Institut de Recherche pour le Développement - CNRS - Centre National de la Recherche Scientifique - UCA - Université Clermont Auvergne, World Bank Group)

  • Bob Rijkers

    (World Bank Group)

Abstract

This article presents a new methodology to detect corruption in customs and applies it to Madagascar's main port. Manipulation of assignment of import declarations to inspectors is identified by measuring deviations from random assignment prescribed by official rules. Deviant declarations are more at risk of tax evasion, yet less likely to be deemed fraudulent by inspectors, who also clear them faster. An intervention in which inspector assignment was delegated to a third party validates our approach, but also triggered a novel manifestation of manipulation that rejuvenated systemic corruption. Tax revenue losses associated with the corruption scheme are approximately 3% of total taxes collected and are highly concentrated among a select few inspectors and brokers.

Suggested Citation

  • Cyril Chalendard & Ana M Fernandes & Gael Raballand & Bob Rijkers, 2023. "Corruption in Customs," Post-Print hal-03934230, HAL.
    • Handle: RePEc:hal:journl:hal-03934230
    DOI: 10.1093/qje/qjac032
    as

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