Since the late 1990s, reported US imports from China and Hong Kong have regularly and
increasingly exceeded reported exports of China and Hong Kong to the United States. This …

Official international trade statistics report commerce between every pair of countries twice:
once for the importing country and once for the exporter. In principle, the two values differ …

The digitalization of transaction processes through tools such as electronic invoicing (e-
invoicing) aims to improve tax compliance and reduce administrative costs. Another …

To carry out their various missions—collecting revenue, facilitating trade and ensuring
security—many customs administrations have established a risk management unit. In …

We study the evasion of US anti‐dumping duties by some Chinese exporters through trade
rerouting via third countries or regions. Using detailed monthly trade data reported by China …

Chinese networks are known to act as trade catalysts by enforcing contracts and providing
market information. This chapter shows they also play a role in import‐tariff evasion. As …

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 …

Modern customs administrations aim to both facilitate legal trade and combat fraud. To meet
this dual objective, many customs administrations in developing countries must give risk …

Multilateral organizations recommend sub-Saharan African (SSA) countries to increase
international trade in order to attain sustainable economic growth. The benefits of trade can …

The so-called 'missing trader intra-community'(MTIC) fraud causes enormous losses in value-
added tax (VAT) revenue. The fraudsters take advantage of the zero-rated cross-border …