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Misreporting Trade: Tariff Evasion, Corruption, and Auditing Standards
In official international trade statistics, annual product-level commerce between every pair of countries is reported twice: once by the importing country and once by the exporter. In principle, the two reported trade values will differ systematically only by transport costs. But as has long been recognized, the product-level reports differ systematically with product-level tariffs. We aggregate across products to construct a dataset of annual country-level bilateral trade, separately fordoi:10.3386/w22593 fatcat:dxp3tdhfy5acneqz66mkafylfi