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Misreporting Trade: Tariff Evasion, Corruption, and Auditing Standards

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NBER2016-09-01 更新2025-01-04 收录
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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

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2016-09-01
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