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difficulties associated with assessing their quality and price. Using product-level data on trade between Germany and 10 Eastern …, defined as the discrepancy between the value of exports reported by Germany and the value of imports from Germany reported by … import prices …
Persistent link: https://www.econbiz.de/10010521784
difficulties associated with assessing their quality and price. Using product-level data on trade between Germany and 10 Eastern …, defined as the discrepancy between the value of exports reported by Germany and the value of imports from Germany reported by … import prices …
Persistent link: https://www.econbiz.de/10012747853
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To identify transactions at risk of tariff evasion, this paper matches export transaction data from France with import …
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Import tariff receipts represent an important share of government revenues in many developing countries and there has … recently been a surge in empirical studies showing how evasion in this field is a pervasive phenomenon. In the case of import … tariffs, the tax base is the product of quantity and unit value, both of which have to be reported and need to be assessed by …
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