Publication date

जन, 2010

Details

Report submitted to the Ministry of Finance, Government of India

Authors

Ila Patnaik, Ajay Shah, Abhijit Sen Gupta

Abstract

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.