An autonomous research institute under the Ministry of Finance


Determinants of Trade Misinvoicing

Publication date

Jan, 2010


Report submitted to the Ministry of Finance, Government of India


Ila Patnaik, Ajay Shah, Abhijit Sen Gupta


It explores the phenomena of export and import misinvoicing for 35 countries over a 26 year span to identify factors related to misinvoicing. Capital account openness, differentials in interest rates, political stability, corruption, indebtedness and the exchange rate regime are identified as factors related to misinvoicing.

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