Trade policy changes, tax evasion and Benford’s law
This paper draws attention to import duty evasion as a margin through which firms adjust to changes in trade policy. This margin is different from the other forms of adjustment, as it can be employed very fast and thus it may constitute the initial reaction to the shock before a slower adjustment th...
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| Format: | Journal article |
| Sprache: | English |
| Veröffentlicht: |
Elsevier
2020
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