@article{Marur:297959, recid = {297959}, author = {Marur, Siddhant}, title = {Drivers of Abnormal Pricing in Switzerland's Commodity-Trade}, note = {Jury member(s)Julia Cajal Grossi}, abstract = {In this paper, we study the determinants of trade misinvoicing through abnormal pricing activity for Switzerland's imports of coffee, cocoa, gold, and copper. We find that a unit increase in the tax rate difference between Switzerland and the partner country is associated with a 1.7 to 1.9 % increase in abnormal pricing activity.}, url = {http://repository.graduateinstitute.ch/record/297959}, }