“…Bandyopadhyay and Pinto (), Giordani and Ruta (), Mayr, Minter, and Krieger () considered multiple destination countries. Mayr et al (), focusing on external enforcement and amnesty policies in the single‐border case, show that total enforcement spending is likely to be inefficiently low, which is consistent with our results from the single‐border case. Giordani and Ruta () analyze the common‐border case, limiting their attention, however, only to external enforcement policy by symmetric countries.…”