商品贸易错误定价:来自老挝人民民主共和国的证据

IF 1.3 Q3 ECONOMICS

International Trade Journal Pub Date : 2022-08-05 DOI:10.1080/08853908.2022.2108170

Rahul Mehrotra, Vanthana Nolintha, Vanxay Sayavong

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引用次数: 0

摘要

贸易错误定价是发展中国家侵蚀税基的重要渠道;然而，基于年度综合贸易数据的证据仍然有限。本文将基于海关估价法律规则的统计价格过滤方法和转移定价分析与广泛的商品部门研究相结合，以提供老挝商品贸易错误定价的新证据。我们对交易级出口数据的分析发现，咖啡豆出口存在严重低估，并确定了铜出口的多重贸易错误定价风险。我们认为，相关企业之间的贸易、监管漏洞和海关评估能力不足是造成这一现象的主要原因。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Commodity Trade Mispricing: Evidence from Lao P.D.R.

ABSTRACT Trade mispricing is a significant channel for tax base erosion from developing countries; however, evidence based on aggregated annual trade data remains limited. This article combines statistical price filter methods based on legal rules for customs valuation and transfer pricing analysis with extensive commodity sector research to present new evidence of commodity trade mispricing from Laos. Our analysis of transaction-level export data finds significant undervaluation in exports of coffee beans and identifies multiple risks of trade mispricing in copper exports. We identify trade between related firms, regulatory loopholes, and lack of customs valuation capacity as the main drivers of this phenomenon.

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来源期刊

International Trade Journal Economics, Econometrics and Finance-Economics, Econometrics and Finance (all)

CiteScore

1.90

自引率

0.00%

发文量

期刊介绍： The International Trade Journal is a refereed interdisciplinary journal published for the enhancement of research in international trade. Its editorial objective is to provide a forum for the scholarly exchange of research findings in,and significant empirical, conceptual, or theoretical contributions to the field. The International Trade Journal welcomes contributions from researchers in academia as well as practitioners of international trade broadly defined.