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  1. Forensics, elasticities and Benford's law
    detecting tax fraud in international trade
    Author: Demir, Banu; Javocik, Beata
    Published: 20 March 2018
    Publisher:  Centre for Economic Policy Research, London

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 32 (12798)
    Inter-library loan:
    Unlimited inter-library loan, copies and loan
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Array ; DP 12798
    Subjects: Internationales Umweltrecht; Steuerstrafrecht; Steuervermeidung; Außenhandelselastizität; Statistische Verteilung; Außenhandelsgewinn; Theorie; Schätzung; Türkei; Newcom-Benford´s law
    Scope: 42 Seiten, Illustrationen
    Notes:

    Erscheint auch als Online-Ausgabe
  2. Forensics, elasticities and Benford's law
    Author: Demir, Banu; Javorcik, Beata K. Smarzynska
    Published: 2018
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich

    Estimates of the trade elasticity based on actual trade policy changes are scarce, and the few that exist are all over the place. This paper offers a setting where an exogenous increase in a border tax can be used to estimate the trade elasticity. It... more

    Location:
    Staats- und Universitätsbibliothek Bremen
    Inter-library loan:
    No inter-library loan

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 63 (7266)
    Inter-library loan:
    No inter-library loan

     

    Estimates of the trade elasticity based on actual trade policy changes are scarce, and the few that exist are all over the place. This paper offers a setting where an exogenous increase in a border tax can be used to estimate the trade elasticity. It shows theoretically and empirically that if evasion of border taxes is not taken into account, the trade elasticity is estimated with a large downward bias, leading to miscalculation of gains from trade. The paper also contributes to the literature by proposing two new methods of detecting evasion of border taxes.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/185464
    Series: Array ; no. 7266
    Subjects: Internationales Umweltrecht; Steuerstrafrecht; Steuervermeidung; Außenhandelselastizität; Statistische Verteilung; Außenhandelsgewinn; Theorie; Schätzung; Türkei; Newcom-Benford´s law
    Scope: 1 Online-Ressource (circa 52 Seiten), Illustrationen