TY  - GEN
AB  - 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.
AU  - Marur, Siddhant
ID  - 297959
N1  - Jury member(s)Julia Cajal Grossi
N2  - 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.
T1  - Drivers of Abnormal Pricing in Switzerland's Commodity-Trade
TI  - Drivers of Abnormal Pricing in Switzerland's Commodity-Trade
ER  -