Determinants of Trade Misinvoicing
Ajay Shah (),
Abhijit Sen Gupta and
Ila Patnaik ()
Working Papers from eSocialSciences
Traditional explanations for trade misinvoicing -- high custom duties and weak domestic economies â€” 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)
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Journal Article: Determinants of Trade Misinvoicing (2012)
Working Paper: Determinants of Trade Misinvoicing (2010)
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