Trade misreporting: exchange rate movements and tariff evasion by firms.

This study examines misreporting behaviour of firms engaged in international trade. Using detailed administrative data covering the universe of import transactions in Pakistan, we analyse how exchange rate movements interact with the incentive to under-invoice imports to evade tariffs. We use the sh...

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Publicado en:	Oxford Economic Papers Vol. 78; no. 3; pp. 665 - 687
Autores principales:	Liaqat, Zara, Hussain, Karrar
Formato:	Artículo
Publicado:	Oxford University Press / USA Jul2026
Materias:	Pakistan United Kingdom International trade Foreign exchange rates Taxpayer compliance Commercial statistics Invoices Brexit Referendum, 2016
Acceso en línea:	Ver este registro en EBSCOhost