@article {1430766,
	title = {Minimizing Smuggling and Restoring Public Trust in the Philippine Bureau of Customs},
	year = {2019},
	abstract = {This policy analysis attempts to answer three questions: First, what is the extent of smuggling and customs tax evasion in the Philippines? Second, how can customs improve its risk management system in the short term to minimize officers{\textquoteright} discretion and improve trade facilitation without abdicating its other mandates of revenue generation and border control? Third, what types of reforms and political commitment are necessary in the long term to restore public trust in the Bureau of Customs?},
	author = {Abante, Kenneth}
}
