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Determinants of Trade Misinvoicing

Ajay Shah (), Abhijit Sen Gupta and Ila Patnaik ()

Working Papers from eSocialSciences

Abstract: Traditional explanations for trade misinvoicing -- high custom duties and weak domestic economies — are less persuasive in a world of high growth emerging markets who have low trade barriers. A 35- country data set over a 26 year span, covering both industrialised and developing countries, to study the phenomena of export and import misinvoicing is costructed. Capital account openness, differentials in interest rates, political stability, corruption, indebtedness and the exchange rate regime are identified as factors related to misinvoicing. Trade misinvoicing should be seen as one element of de facto capital account openness. [Working Paper No. 2010-75].

Keywords: invoicing; custom duties; domestic economies; emerging markets; trade barriers; industrialised; developing countries; capital account; interest rate; political stability; corruption; excahnge rate (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-ifn
Date: 2010-11
Note: Institutional Papers
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Journal Article: Determinants of Trade Misinvoicing (2012) Downloads
Working Paper: Determinants of Trade Misinvoicing (2010) Downloads
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