Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
963044 | Journal of International Economics | 2012 | 17 Pages |
Abstract
⺠We develop a simple misreporting model to explain trade data discrepancy. ⺠We test the model using mirrored U.S.-China eastbound direct trade data. ⺠We find strong evidence for under-reporting of Chinese exports to avoid paying VAT. ⺠We also provide evidence of tariff evasion at the U.S. border. ⺠There are also indirect evidence of transfer pricing for U.S. multi-nationals.
Keywords
Related Topics
Social Sciences and Humanities
Economics, Econometrics and Finance
Economics and Econometrics
Authors
Michael J. Ferrantino, Xuepeng Liu, Zhi Wang,