Determinants of Trade Misinvoicing
Ila Patnaik (),
Abhijit Sen Gupta and
Ajay Shah ()
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Ila Patnaik: National Institute of Public Finance and Policy
Working Papers from National Institute of Public Finance and Policy
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. We construct 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. 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.
Keywords: Trade misinvoicing; Capital account openness; Political stability; Custom duties (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-ifn and nep-int
Note: Working Paper 75, 2010
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Journal Article: Determinants of Trade Misinvoicing (2012)
Working Paper: Determinants of Trade Misinvoicing (2010)
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Persistent link: https://EconPapers.repec.org/RePEc:npf:wpaper:10/75
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