Determinants of Trade Misinvoicing
Publication dateJan, 2010
DetailsReport submitted to the Ministry of Finance, Government of India
AuthorsIla 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.