, focusing on the role of tariff and VAT rates as predictors of import under-reporting. As predicted by economic theory, case … misreporting, as well as over- and under-reporting of exports and imports. Applying this method to existing bilateral trade data on … studies, and economic intuition, we find positive correlations for both tariff and VAT rates with import under-reporting …

This paper develops a theory of firm selection and growth and embeds it into an international trade framework of …

, on their self-reporting decision in another market. Amnesty Plus and Penalty Plus are proactive US strategies which aim …, otherwise reported under the EC policy. On the other hand, Amnesty Plus and Penalty Plus may induce immediate reporting of both …