two reported trade values should differ systematically only by transport costs, because the values reported by importers … gaps between importer- and exporter-reported trade vary systematically with GDP, tariffs and taxes, auditing standards …, corruption, and trade agreements, suggesting that firms intentionally misreport trade data. These misreports have implications …

inflation and tariffs as revenue devices. The analysis derives elasticity rules that tie optimal tariff and inflation rates to …

confidential IRS audit data, we show that corporations with owners from countries with higher corruption norms engage in higher … owners are from countries with higher corruption norms. This suggests that cultural norms can be a challenge to legal …

This paper describes two databases dealing with world bilateral trade flows: the World Trade Database (WTDB) assembled … by Statistics Canada, which contains bilateral trade flows for all countries over 1970-1992, classified according to the … Standard International Trade Classification, Revision 2 (with some modification); and the Compatible Trade and Production …

This paper analyzes the short-run trade effects of retaliatory tariffs against agriculture and food exports from the … United States. The results indicate that these tariffs caused a substantial decline in U.S. agriculture and food exports and … induced a reorientation of international trade patterns. We find that losses in foreign trade with retaliatory countries …

reports a set of world tariff facts for the 150 years between 1789 and 1938 that have not been well appreciated. First, tariff … industrially-lagging Europe, and more steeply even in Asia. Furthermore, after world tariff rates rose between 1865 and 1900, they … world tariff facts come from two sources: Stolper-Samuelson -- scarce factors should lobby for protection when exposed to …

This paper describes the updating of the NBER trade dataset, which now provides U.S. import and export values to the … year 2001, disaggregated by Harmonized System (HS), Standard International Trade Classification (SITC), and the U … now 30 years of disaggregate U.S. trade data available to researchers. These data, along with the tariff information for …

The purpose of this paper is to theoretically assess, from a welfare perspective, the desirability of uniform import … tariffs. Since the eruption of the debt crisis, many proposals for structural reforms in the developing countries have … contemplated a trade liberalization process that would create a low and uniform tariff structure. In this paper I review the …

We propose and provide evidence for a new source of gains from trade: Firms invest in product differentiation to escape … import competition. In the data and in the model, these investments are associated with increases in measured productivity …