This study aims to investigate the relationship between trade openness and taxation in
BRICS (Brazil, Russia, India, China and South Africa) countries. This study uses a panel …

The trade of agricultural products plays an essential role in agricultural development.
Agricultural trade is more complicated and diversified than other industrial products …

This study investigates the impacts of non-tariff measures (NTMs) on tariff evasion in
agriculture. We find that sanitary and phytosanitary standard measure of tolerance limits for …

This paper investigates how firms misreport their imports and exports to lower their reported
taxable profits and evade corporate income taxes (CIT), which I call the trade evasion …

The WTO Trade Facilitation Agreement (TFA) has been predicted to bring about an
expansion in trade flows and real income gains. To date, there is still very limited empirical …

A pressing challenge for developing countries is improving border taxes enforcement. This
study examines whether the Electronic Data Exchange project between Pakistan and China …

Trade economists measure misreporting at the importer's customs by comparing the export
value reported at the exporter's customs with the import value reported at the importer's …

This study examines the impact of the Authorized Economic Operator (AEO) certification on
export stability. Using a new and unique dataset on AEO certification, combined with the …

The export flow bottlenecks impact the extensiveness and intensiveness of Africa's exports
to its trade partners. These bottlenecks are influenced by supply chain disruptions …

The trading expenses encountered domestically and across borders have a detrimental
influence on global trade. Higher trade costs hamper trade and limit the benefits of trade …