| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w22593 |
| 来源ID | Working Paper 22593 |
| Misreporting Trade: Tariff Evasion, Corruption, and Auditing Standards | |
| Derek Kellenberg; Arik Levinson | |
| 发表日期 | 2016-09-01 |
| 出版年 | 2016 |
| 语种 | 英语 |
| 摘要 | In official international trade statistics, annual commerce between every pair of countries is reported twice: once by the importing country and once by the exporter. These double reports provide an opportunity for audit. In principle, the two reported trade values should differ systematically only by transport costs, because the values reported by importers include freight and insurance. But in practice, after controlling for distance and other standard trade costs, the remaining gaps between importer- and exporter-reported trade vary systematically with GDP, tariffs and taxes, auditing standards, corruption, and trade agreements, suggesting that firms intentionally misreport trade data. These misreports have implications for trade agreements and domestic fiscal policy, and for empirical assessments of the efficacy of those policies. |
| 主题 | International Economics ; Trade |
| URL | https://www.nber.org/papers/w22593 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/580267 |
| 推荐引用方式 GB/T 7714 | Derek Kellenberg,Arik Levinson. Misreporting Trade: Tariff Evasion, Corruption, and Auditing Standards. 2016. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w22593.pdf（454KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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