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  1. Yangon University of Economics
  2. Department of Management Studies

Smuggling and Import Duties in Myanmar

http://hdl.handle.net/20.500.12678/0000001518
http://hdl.handle.net/20.500.12678/0000001518
4b99459f-db0c-4a0a-ab63-91a038f1adbd
7f24b8db-82f7-481f-a6a2-2bae1812f40e
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2010_Smuggling_Myanmar 2010_Smuggling_Myanmar (IDE).pdf (294 Kb)
Publication type
Journal article
Upload type
Publication
Title
Title Smuggling and Import Duties in Myanmar
Language en
Publication date 2010
Authors
KOJI KUBO
NU NU LWIN
Description
Abstract
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.
Keywords
Myanmar (Burma)
Identifier https://ecor.yueco.edu.mm/handle/123456789/98
Journal articles
258
Institute of Developing Economies
Conference papaers
Books/reports/chapters
Thesis/dissertations
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