Is remittance cost a driver of trade misinvoicing? A case study of Vietnam
QP Tran - Journal of Economics and Development, 2024 - emerald.com
Purpose This study aims to investigate the impact of remittance costs on trade-based money
laundering (TBML) and provide insights into the relationship between remittance costs and …
laundering (TBML) and provide insights into the relationship between remittance costs and …
Do changes in the Capital Gains Tax lead to illicit capital flows? Evidence from Ireland
F Möller - Applied Economics Letters, 2023 - Taylor & Francis
ABSTRACT In 2008, Ireland raised its Capital Gains Tax for the first time in 10 years.
Interestingly, this coincides with a trend reversal of illicit capital flows, measured by Net …
Interestingly, this coincides with a trend reversal of illicit capital flows, measured by Net …
Costly Imports: Exchange Rate Shocks and Trade Misreporting by Firms
This study examines the magnitude and persistence of misdeclaration of imports by firms in
the wake of unexpected currency movements. Based on a unique feature of administrative …
the wake of unexpected currency movements. Based on a unique feature of administrative …