IDEAS home Printed from https://ideas.repec.org/h/spr/sprchp/978-3-031-32804-6_4.html
   My bibliography  Save this book chapter

Methods of Estimating Trade Misinvoicing: Price-Filter Method, Partner-Country Method, and Modified Partner-Country Method

In: Accounting for Colonialism

Author

Listed:
  • Simon J. Pak

    (Penn State Great Valley)

  • Cabrini H. Pak

    (The Catholic University of America)

Abstract

International trade misinvoicing may facilitate tax avoidance, duty avoidance, money laundering, and capital transfer. It is critical for regulators to estimate the scope of trade misinvoicing correctly. This study examines three related methods of estimating trade misinvoicing: the price-filter method (PFM), the partner-country method (PCM), and a modified partner-country method (mPCM). This paper concludes that the PCM fails to estimate trade misinvoicing correctly unless all partner countries are proven to have no misinvoicing. The mPCM estimates correctly but is too costly to be practical. Only the PFM estimates trade misinvoicing correctly and efficiently.

Suggested Citation

  • Simon J. Pak & Cabrini H. Pak, 2023. "Methods of Estimating Trade Misinvoicing: Price-Filter Method, Partner-Country Method, and Modified Partner-Country Method," Springer Books, in: Richard F. America (ed.), Accounting for Colonialism, chapter 0, pages 59-87, Springer.
    • Handle: RePEc:spr:sprchp:978-3-031-32804-6_4
    DOI: 10.1007/978-3-031-32804-6_4
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:sprchp:978-3-031-32804-6_4. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.