Misreporting trade: Tariff evasion, corruption, and auditing standards

B-Tier
Journal: Review of International Economics
Year: 2019
Volume: 27
Issue: 1
Pages: 106-129

Score contribution per author:

1.005 = (α=2.01 / 2 authors) × 1.0x B-tier

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

Abstract

Official international trade statistics report commerce between every pair of countries twice: once for the importing country and once for the exporter. In principle, the two values differ only by transport costs, but as has long been recognized, they also differ systematically with product‐level tariffs. We aggregate across products to construct a dataset of annual aggregate bilateral trade, separately for the importer and exporter reports. With these data, we show that the reporting differences also vary systematically with country characteristics aside from tariffs: incomes, auditing standards, corruption, and trade agreements.

Technical Details

RePEc Handle
repec:bla:reviec:v:27:y:2019:i:1:p:106-129
Journal Field
International
Author Count
2
Added to Database
2026-01-25