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<p>Misreporting international trade flows between emerging and developing economies and developed economies can serve as a channel for hiding capital flows and circumventing customs barriers. We present new evidence for trade flows between India and the US. Our empirical results show that traders use misreporting to facilitate hidden capital flows and to evade export taxes and import tariffs. The observed patterns of misreporting are consistent with optimizing behaviour.</p>

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Trade Misreporting Between India and the USA: Hidden Capital Flows and Tariff Evasion

  • 期刊论文

  • 发表日期：

    2026年1月30日

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  • Amit K. Biswas,
  • Subhasish Das,
  • Jürgen von Hagen

摘要

Misreporting international trade flows between emerging and developing economies and developed economies can serve as a channel for hiding capital flows and circumventing customs barriers. We present new evidence for trade flows between India and the US. Our empirical results show that traders use misreporting to facilitate hidden capital flows and to evade export taxes and import tariffs. The observed patterns of misreporting are consistent with optimizing behaviour.