Trade misinvoicing occurs when price, quantity or description of internationally traded goods is purposefully … misinvoicing. This study examines whether, as previously hypothesised, digital trade facilitation, in particular cross-border trade … data exchange, can help in addressing misinvoicing. The study builds a simple index of misinvoicing at harmonized system …

We study whether misinvoicing in international trade is reflected in cross-border bank accounts as reported by offshore … financial centres. We show that residents hold more offshore wealth when local misinvoicing practices thrive, especially for …-rich countries, which typically lack institutional capacity and/or political willingness to deter capital flight and misinvoicing …

misinvoicing of international trade transactions. This study develops a novel methodology based on the gravity model of … estimation for all countries of an upper bound of the values of export and of import over- and under-misinvoicing separately …-digit product-level UN Comtrade data for 2013-16. The results indicate that misinvoicing is not confined to a few products or …

misinvoicing of international trade transactions. This study develops a novel methodology based on the gravity model of … estimation for all countries of an upper bound of the values of export and of import over- and under-misinvoicing separately …-digit product-level UN Comtrade data for 2013-16. The results indicate that misinvoicing is not confined to a few products or …