Determinants of Trade Misinvoicing

Ila Patnaik (), Abhijit Sen Gupta and Ajay Shah

Open Economies Review, 2012, vol. 23, issue 5, 910 pages

Abstract: Trade misinvoicing should be seen as an element of de facto capital account openness. Traditional explanations for trade misinvoicing—high custom duties and weak domestic economies—are less persuasive in a world of high growth emerging markets that have low trade barriers. We construct a 53-country data set over a 26 year span, covering both industrialized and developing countries, to study the phenomena of export and import misinvoicing. Capital account openness, differentials in interest rates, political stability, corruption, indebtedness and the exchange rate regime are identified as factors related to misinvoicing. Copyright Springer Science+Business Media, LLC 2012

Keywords: Trade Misinvoicing; Capital controls; Capital account openness; Political stability; Custom duties; F14; F32; F41; F43 (search for similar items in EconPapers)
JEL-codes: F14 F32 F41 F43 (search for similar items in EconPapers)
Date: 2012
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (10) Track citations by RSS feed

Downloads: (external link)
http://hdl.handle.net/10.1007/s11079-011-9214-4 (text/html)
Access to full text is restricted to subscribers.

Related works:
Working Paper: Determinants of Trade Misinvoicing (2010)
Working Paper: Determinants of Trade Misinvoicing (2010)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:kap:openec:v:23:y:2012:i:5:p:891-910

Ordering information: This journal article can be ordered from
http://www.springer. ... cs/journal/11079/PS2

DOI: 10.1007/s11079-011-9214-4

Access Statistics for this article

Open Economies Review is currently edited by G.S. Tavlas

More articles in Open Economies Review from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().