Commodity Trade Mispricing: Evidence from Lao PDR

被引：2

作者：

Mehrotra, Rahul ^{[1
]}

Nolintha, Vanthana ^{[2
]}

Sayavong, Vanxay ^{[3
,4
,5
]}

机构：

[1] Grad Inst Int & Dev Studies, Geneva, Switzerland

[2] Minist Planning & Investment, Permanent Secretary Off, Viangchan, Laos

[3] Waseda Univ, Grad Sch Econ, Ctr Macroecon Policy & Econ Restructuring CMER, Tokyo, Japan

[4] Natl Inst Econ Res NIER, Viangchan, Laos

[5] Waseda Univ, Grad Sch Econ, 1-6-1 Nishiwaseda,Shinjuku Ku, Tokyo 1698050, Japan

来源：

INTERNATIONAL TRADE JOURNAL | 2023年 / 37卷 / 04期

基金：

瑞士国家科学基金会;

关键词：

Commodity trade; illicit financial flows (IFFs); Lao PDR; price filter analysis; resource sector; trade mispricing;

D O I：

10.1080/08853908.2022.2108170

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

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.

引用

页码：401 / 425

页数：25

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