Misreporting trade: Tariff evasion, corruption, and auditing standards

Derek Kellenberg, Arik Levinson

Research output: Contribution to journalArticlepeer-review

29 Scopus citations


Official international trade statistics report commerce between every pair of countries twice: once for the importing country and once for the exporter. In principle, the two values differ only by transport costs, but as has long been recognized, they also differ systematically with product-level tariffs. We aggregate across products to construct a dataset of annual aggregate bilateral trade, separately for the importer and exporter reports. With these data, we show that the reporting differences also vary systematically with country characteristics aside from tariffs: incomes, auditing standards, corruption, and trade agreements.

Original languageEnglish
Pages (from-to)106-129
Number of pages24
JournalReview of International Economics
Issue number1
StatePublished - Feb 1 2019


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