000297959 001__ 297959 000297959 005__ 20250310154232.0 000297959 245__ $$aDrivers of Abnormal Pricing in Switzerland's Commodity-Trade 000297959 336__ $$aTheses in Progress 000297959 500__ $$aJury member(s)Julia Cajal Grossi 000297959 508__ $$aPhD Director: Gilles Carbonnier 000297959 520__ $$aIn this paper, we study the determinants of trade misinvoicing through abnormal pricing activity for Switzerland's imports of coffee, cocoa, gold, and copper. We find that a unit increase in the tax rate difference between Switzerland and the partner country is associated with a 1.7 to 1.9 % increase in abnormal pricing activity. 000297959 700__ $$aMarur, Siddhant 000297959 909CO $$ooai:repository.graduateinstitute.ch:297959$$pGLOBAL_SET 000297959 970__ $$a237301476.00 000297959 980__ $$aMPT_DE