Misreporting trade: Tariff evasion, corruption, and auditing standards

Author:

Kellenberg Derek1ORCID,Levinson Arik23

Affiliation:

1. Department of Economics; University of Montana; Missoula Montana USA

2. Department of Economics; Georgetown University; Washington, DC USA

3. NBER; Cambridge, MA USA

Publisher

Wiley

Subject

Development,Geography, Planning and Development

Reference46 articles.

1. Are RTA agreements with environmental provisions reducing emissions?;Baghdadi;Journal of International Economics,2013

2. Berger , H. Nitsch , V 2008 Gotcha! A Profile of Smuggling in International Trade. CESifo Working Paper Series 2475 CESifo Group Munich

3. On the under-invoicing of imports;Bhagwati;Bulletin of the Oxford University, Institute of Economics and Statistics,1964

4. Trade protection and tax evasion: Evidence from Kenya, Mauritius, and Nigeria;Bouët;Journal of International Trade & Economic Development: An International and Comparative Review,2012

5. Trade misinvoicing: The dark side of world trade;Buehn;The World Economy,2011

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