Introducing Anonymity and Third-Party Information to Combat Customs Tax Evasion in Pakistan
Evaluating faceless assessment and risk-management reforms in Pakistan’s customs administration.
Active research project · Pakistan · State capacity
Project
Under-invoicing at customs reduces revenue and can distort competition between firms. Working with Pakistan’s Federal Board of Revenue, this project evaluates two reforms: faceless customs assessment, which separates assessors from traders, and upgrades to the risk-management system using additional third-party information.
The analysis studies processing efficiency, revenue recovery, and the detection of evasion, while measuring whether institutional redesign changes the discretion and performance of customs assessment.
Results are not yet available. For updates on this project, get in touch.