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