Measuring misreporting at customs

C-Tier
Journal: Economics Letters
Year: 2023
Volume: 229
Issue: C

Authors (3)

Al Wazzan, Lynn (not in RePEc) Grether, Pablo (not in RePEc) Olarreaga, Marcelo (Université de Genève)

Score contribution per author:

0.335 = (α=2.01 / 3 authors) × 0.5x C-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

Trade economists measure misreporting at the importer’s customs by comparing the export value reported at the exporter’s customs with the import value reported at the importer’s customs. The more significant the gap, the larger the extent of misreporting by the importer motivated by incentives to under-invoice to avoid customs taxes. This approach assumes that export data reported is correctly reported, which may be a strong assumption depending on the exporter. We provide a simple method to correct for misreporting by exporters and find that it matters.

Technical Details

RePEc Handle
repec:eee:ecolet:v:229:y:2023:i:c:s0165176523002574
Journal Field
General
Author Count
3
Added to Database
2026-01-26