The effect of nontariff barriers on unreported trade: exploring a customs duty reform
利用巴西关税改革和行政进口记录，研究发现非关税壁垒通过抑制价值低报和消除数量虚报显著减少关税逃税，但效果因企业、产品和贸易伙伴而异。
Abstract Nontariff barriers (NTBs) are a central yet understudied dimension of trade policy, particularly in their influence on customs duty compliance. Using detailed administrative import records and a Brazilian tariff reform, this article shows that NTBs significantly reduce customs duty evasion by curbing value underreporting and virtually eliminating quantity misreporting. These effects vary substantially across firms, products, and trade partners: final consumption goods, nonmanufacturing importers, and transactions with MERCOSUR countries exhibit weaker responsiveness to NTB enforcement. NTBs operate as an additional layer of regulatory enforcement, strengthening compliance incentives and shaping strategic trade reporting behavior.