Advanced Search
MyIDEAS: Login to save this paper or follow this series

Determinants of Trade Misinvoicing

Contents:

Author Info

  • Ajay Shah

    ()

  • Abhijit Sen Gupta

    ()

  • Ila Patnaik

    ()

Abstract

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. 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].

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://www.esocialsciences.org/Download/repecDownload.aspx?fname=Document122112010420.3833429.pdf&fcategory=Articles&AId=3199&fref=repec
Our checks indicate that this address may not be valid because: 403 Forbidden. If this is indeed the case, please notify (Padma Prakash)
Download Restriction: no

Bibliographic Info

Paper provided by eSocialSciences in its series Working Papers with number id:3199.

as in new window
Length:
Date of creation: Nov 2010
Date of revision:
Handle: RePEc:ess:wpaper:id:3199

Note: Institutional Papers
Contact details of provider:
Web page: http://www.esocialsciences.org

Related research

Keywords: invoicing; custom duties; domestic economies; emerging markets; trade barriers; industrialised; developing countries; capital account; interest rate; political stability; corruption; excahnge rate;

Other versions of this item:

Find related papers by JEL classification:

This paper has been announced in the following NEP Reports:

References

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
as in new window
  1. Léonce Ndikumana & James K. Boyce, 2002. "Public Debts and Private Assets: Explaining Capital Flight from Sub-Saharan African Countries," UMASS Amherst Economics Working Papers, University of Massachusetts Amherst, Department of Economics 2002-02, University of Massachusetts Amherst, Department of Economics.
  2. James K. Boyce & Léonce Ndikumana, 2000. "Is Africa a Net Creditor? New Estimates of Capital Flight from Severely Indebted Sub-Saharan African Countries, 1970-1996," UMASS Amherst Economics Working Papers, University of Massachusetts Amherst, Department of Economics 2000-01, University of Massachusetts Amherst, Department of Economics.
  3. Joshua Aizenman, 2004. "Financial Opening and Development: Evidence and Policy Controversies," American Economic Review, American Economic Association, American Economic Association, vol. 94(2), pages 65-70, May.
  4. Chinn,M.D. & Ito,H., 2005. "What matters for financial development? : capital controls, institutions, and interactions," Working papers, Wisconsin Madison - Social Systems 4, Wisconsin Madison - Social Systems.
  5. Günther G. Schulze, 1994. "Misinvoicing Imports: the Interdependence of Tax and Tariff Evasion," Public Finance Review, , , vol. 22(3), pages 335-365, July.
  6. Simon Johnson & Jonathan D. Ostry & Arvind Subramanian, 2007. "The Prospects for Sustained Growth in Africa: Benchmarking the Constraints," NBER Working Papers 13120, National Bureau of Economic Research, Inc.
  7. David Romer, 1991. "Openness and Inflation: Theory and Evidence," NBER Working Papers 3936, National Bureau of Economic Research, Inc.
  8. Mohsin S. Khan & Nadeem Ul Haque, 1985. "Foreign Borrowing and Capital Flight: A Formal Analysis (Emprunt extérieur et évasion de capitaux: analyse mathématique) (Endeudamiento externo y fuga de capitales: Un análisis formal)," IMF Staff Papers, Palgrave Macmillan, vol. 32(4), pages 606-628, December.
  9. Shang-Jin Wei & Zhiwei Zhang, 2007. "Collateral Damage: Exchange Controls and International Trade," NBER Working Papers 13020, National Bureau of Economic Research, Inc.
  10. Levy-Yeyati, Eduardo & Sturzenegger, Federico, 2005. "Classifying exchange rate regimes: Deeds vs. words," European Economic Review, Elsevier, Elsevier, vol. 49(6), pages 1603-1635, August.
  11. Aizenman, Joshua, 2008. "On the hidden links between financial and trade opening," Journal of International Money and Finance, Elsevier, Elsevier, vol. 27(3), pages 372-386, April.
  12. Pastor, Manuel Jr., 1990. "Capital flight from Latin America," World Development, Elsevier, Elsevier, vol. 18(1), pages 1-18, January.
  13. Suhas L Ketkar & Kusum W. Ketkar, 1989. "Determinants Of Capital Flight From Argentina, Brazil, And Mexico," Contemporary Economic Policy, Western Economic Association International, Western Economic Association International, vol. 7(3), pages 11-29, 07.
  14. Razin, Assaf & Yuen, Chi-Wa, 1995. "Can Capital Controls Alter the Inflation-Unemployment Trade-off?," CEPR Discussion Papers, C.E.P.R. Discussion Papers 1252, C.E.P.R. Discussion Papers.
  15. Shang-Jin Wei & Irina Tytell, 2004. "Does Financial Globalization Induce Better Macroeconomic Policies?," IMF Working Papers 04/84, International Monetary Fund.
  16. M. Ayhan Kose & Eswar Prasad & Kenneth Rogoff & Shang-Jin Wei, 2006. "Financial Globalization," IMF Working Papers 06/189, International Monetary Fund.
  17. M Ayhan Kose & Eswar Prasad & Kenneth Rogoff & Shang-Jin Wei, 2009. "Financial Globalization: A Reappraisal," IMF Staff Papers, Palgrave Macmillan, vol. 56(1), pages 8-62, April.
  18. Joshua Aizenman & Ilan Noy, 2004. "Endogenous Financial and Trade Openness," NBER Working Papers 10496, National Bureau of Economic Research, Inc.
  19. Gruben, William C. & McLeod, Darryl, 2002. "Capital account liberalization and inflation," Economics Letters, Elsevier, Elsevier, vol. 77(2), pages 221-225, October.
  20. J. K. Boyce & L. Ndikumana, 2001. "Is Africa a Net Creditor? New Estimates of Capital Flight from Severely Indebted Sub-Saharan African Countries, 1970-96," Journal of Development Studies, Taylor & Francis Journals, Taylor & Francis Journals, vol. 38(2), pages 27-56.
  21. Quan Le & Paul J. Zak, 2001. "Political Risk and Capital Flight," Claremont Colleges Working Papers, Claremont Colleges 2001-10, Claremont Colleges.
  22. Simon Johnson & Jonathan D Ostry & Arvind Subramanian, 2010. "Prospects for Sustained Growth in Africa: Benchmarking the Constraints," IMF Staff Papers, Palgrave Macmillan, vol. 57(1), pages 119-171, April.
  23. Zhiwei Zhang & Shang-Jin Wei, 2007. "Collateral Damage," IMF Working Papers 07/8, International Monetary Fund.
  24. Arvind Subramanian & Jonathan David Ostry & Simon Johnson, 2007. "The Prospects for Sustained Growth in Africa," IMF Working Papers 07/52, International Monetary Fund.
  25. Woochan Kim, 2003. "Does Capital Account Liberalization Discipline Budget Deficit?," Review of International Economics, Wiley Blackwell, Wiley Blackwell, vol. 11(5), pages 830-844, November.
Full references (including those not matched with items on IDEAS)

Citations

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:ess:wpaper:id:3199. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Padma Prakash).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.