Econometric Modeling: International Economics eJournal最新文献_第3页

Allocating Tariff-Rate Quotas: The Case of Domestic Purchase Requirement 关税配额分配:以国内采购需求为例

Econometric Modeling: International Economics eJournal Pub Date : 2020-05-27 DOI: 10.2139/ssrn.3293534

Samuel Häfner, Yvan Lengwiler

引用次数: 0

Corporate Tax Evasion: Evidence from International Trade 企业逃税:来自国际贸易的证据

Econometric Modeling: International Economics eJournal Pub Date : 2020-05-21 DOI: 10.2139/ssrn.3607016

A. Bussy

{"title":"Corporate Tax Evasion: Evidence from International Trade","authors":"A. Bussy","doi":"10.2139/ssrn.3607016","DOIUrl":"https://doi.org/10.2139/ssrn.3607016","url":null,"abstract":"This paper investigates how firms misreport their imports and exports to evade corporate income taxes (CIT). I propose a simple model where in response to a CIT rate increase, firms under-report exports (sales) to lower taxable profits. The same firms wish to over-report imports (costs) to further lower reported profits, yet may prefer to under-report imports together with exports to minimize inconsistencies in income statements that heighten the risk to be audited. The condition dictating which behaviour is optimal depends on observables, and thus offers reduced-form testable predictions. Trading partners located abroad - which are not impacted by the tax change - report the same trade flows to their own authorities, yet do not have the same incentives to misreport. I find strong empirical support for the model predictions based on correlations between tax rates and mirror statistics of trade flows between countries at the product level. Firms appear to under-report exports to lower taxable profits upon an increase in the CIT rate, while their choice to either under- or over-report imports depends on country, industry, and product characteristics as predicted in the model. I also show that firms misreport trade flows to shift profits across years in a manner suggesting evasion motives. Multinational firms appear less likely to engage in these evasion strategies, although they account for a large share of trade volumes.","PeriodicalId":391101,"journal":{"name":"Econometric Modeling: International Economics eJournal","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126470370","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 6

WTO Accession, Trade Expansion, and Air Pollution: Evidence from China's County‐Level Panel Data 加入WTO、贸易扩张与空气污染:来自中国县域面板数据的证据

Econometric Modeling: International Economics eJournal Pub Date : 2020-05-11 DOI: 10.1111/roie.12480

Shuai Chen, Faqin Lin, Xi Yao, Peng Zhang

引用次数: 9

Bitcoin Sentiment Index, Performance and US Dollar Exchange Rate 比特币情绪指数、表现和美元汇率

Econometric Modeling: International Economics eJournal Pub Date : 2020-05-10 DOI: 10.2139/ssrn.3597331

Ishfaque Ahmed Soomro, Suresh Kumar Oad Rajput, N. Ali

引用次数: 0

Modern Currency Exchange Rate Behaviour and Proposed Trend-Like Forecasting Model 现代货币汇率行为及拟趋势预测模型

Econometric Modeling: International Economics eJournal Pub Date : 2020-05-01 DOI: 10.2139/ssrn.3587550

Emmanuel Tweneboah Senzu

引用次数: 1

Strategies to Balance Energy Security, Business, Trade and Sustainable Development 平衡能源安全、商业、贸易和可持续发展的战略

Econometric Modeling: International Economics eJournal Pub Date : 2020-04-30 DOI: 10.2139/ssrn.3658668

P. Farah

{"title":"Strategies to Balance Energy Security, Business, Trade and Sustainable Development","authors":"P. Farah","doi":"10.2139/ssrn.3658668","DOIUrl":"https://doi.org/10.2139/ssrn.3658668","url":null,"abstract":"Energy is pivotal for socio-economic and cultural development. Last century witnessed a drastic increase, on one hand on the consumption of energy and, on the other on greenhouse gases emissions. Traditionally, energy security has been linked with the need to guarantee supply and, in turn, enables economic growth. Against this background, countries focused on diversifying both energy sources and trade partners while at the same time increasing investment in energy infrastructure and technology. Investment in low-carbon energy sources for enhancing national energy policies prompts for a new understanding of energy security. The aim is, in fact, not anymore limited to securing provision but also to strengthen diversification and counteract the negative effects of energy consumption on the environment. The need to include a sustainability component to energy in trade, business and in the society at large, is adding a further layer of complexity in shaping national and international energy policy. Strategies to balance energy security, business, trade, and sustainable development are urgently needed in the Anthropocene. Creative and innovative approaches to energy policy could be found in countries where energy consumption is on a steady rise and environmental degradation is crystal clear.","PeriodicalId":391101,"journal":{"name":"Econometric Modeling: International Economics eJournal","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128750674","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

COVID-19 Pandemic and World Trade: Some Analytical Notes COVID-19大流行与世界贸易:一些分析性说明

Econometric Modeling: International Economics eJournal Pub Date : 2020-04-15 DOI: 10.2139/ssrn.3577627

S. Barua

{"title":"COVID-19 Pandemic and World Trade: Some Analytical Notes","authors":"S. Barua","doi":"10.2139/ssrn.3577627","DOIUrl":"https://doi.org/10.2139/ssrn.3577627","url":null,"abstract":"The globalization of COVID-19 pandemic is en route to produce a chain of economic impacts worldwide through distortions in global trade and supply chain. The globalization of production and trade shocks in relation to China generate substantial threat to world trade. The aim of this paper is to provide a preliminary and broad-based understanding of likely trade implications of the pandemic. Beginning with an assessment on likely implications for trade between China and the rest of the world, the paper uses a standard trade analysis framework to explain the implications for world trade. The paper then presents a theoretical mapping that shows likely progression and span of trade implications and reviews emerging evidence to identify if real-life outcomes follow the map. The paper concludes that the pandemic is likely to not only introduce new patterns of world trade but also affect trade relations and globalization, making some economies winners and some losers. Given the scarcity of scholarly work on COVID-19’s trade implications, the paper contributes by offering a novel broad-based understanding, which could serve as a basis for advanced analysis. Assessments of the paper could help policy-makers in preparing for a new world order of international trade.","PeriodicalId":391101,"journal":{"name":"Econometric Modeling: International Economics eJournal","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125945587","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 36

Trade Elasticity: Estimates from Product-Level Data 贸易弹性:来自产品层面数据的估计

Econometric Modeling: International Economics eJournal Pub Date : 2020-03-27 DOI: 10.2139/ssrn.3562072

Juyoung Cheong, D. Kwak, K. Tang

引用次数: 0

Regional Convergence and Trade Liberalization under Weak State Capacity: Evidence from Mexico 弱国家能力下的区域趋同与贸易自由化:来自墨西哥的证据

Econometric Modeling: International Economics eJournal Pub Date : 2020-03-22 DOI: 10.2139/ssrn.3558735

R. Spruk

{"title":"Regional Convergence and Trade Liberalization under Weak State Capacity: Evidence from Mexico","authors":"R. Spruk","doi":"10.2139/ssrn.3558735","DOIUrl":"https://doi.org/10.2139/ssrn.3558735","url":null,"abstract":"Long-term regional convergence hypothesis is examined for 32 Mexican states in a regional growth model with poverty traps using a new dataset on regional income inequality for the period 1940-2011. Although zero-growth poverty trap hypothesis is rejected for 28 out of 32 states, the evidence confirms β-convergence and σ-convergence for the period 1940-1980 and indicates the breakup of convergence in post-1980 period. The break in the convergence process is attributed to trade liberalization carried out under weak state capacity and clientelistic patronage environment without independent and effective regulators. The widening of regional inequality is characterized by an increase in growth in high-income U.S.-border states and no such increase in poorer states that cannot converge to the frontier under such conditions. When long-term convergence relationship is conditioned on unobserved long-run effects, the speed of convergence for pre-1980 period is around 2% per year and diminishes with the estimation horizon. Sensitivity analysis based on income-specific quantile regressions emphasizes substantial heterogeneity in the speed of convergence across states.","PeriodicalId":391101,"journal":{"name":"Econometric Modeling: International Economics eJournal","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132363425","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Structural Interdependence of Price and Demand in a Model of the Foreign Exchange Market with Heterogeneous Speculators: Evidence from High-frequency Data 具有异质投机者的外汇市场模型中价格和需求的结构性相互依赖:来自高频数据的证据

Econometric Modeling: International Economics eJournal Pub Date : 2020-03-20 DOI: 10.2139/ssrn.3568786

Leonardo Bargigli, G. Cifarelli

引用次数: 0