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The Magnitude of Trade Misinvoicing and Resulting Revenue Loss in Pakistan

Author

Listed:
  • Tehseen Ahmed Qureshi

    (PhD Scholar, Quaid-e-Azam University, Islamabad, Pakistan)

  • Zafar Mahmood

    (Professor of Economics, School of Social Sciences and Humanities, National University of Science and Technology, Islamabad, Pakistan)

Abstract
No abstract is available for this item.

Suggested Citation

  • Tehseen Ahmed Qureshi & Zafar Mahmood, 2016. "The Magnitude of Trade Misinvoicing and Resulting Revenue Loss in Pakistan," Lahore Journal of Economics, Department of Economics, The Lahore School of Economics, vol. 21(2), pages 1-30, July-Dec.
    • Handle: RePEc:lje:journl:v:21:y:2016:i:2:p:1-30
    as

    Download full text from publisher

    File URL: http://lahoreschoolofeconomics.edu.pk/EconomicsJournal/Journals/Volume%2021/Issue%202/01%20Qureshi%20and%20Mahmood.pdf
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    References listed on IDEAS

    as
    1. Raymond Fisman & Shang-Jin Wei, 2009. "The Smuggling of Art, and the Art of Smuggling: Uncovering the Illicit Trade in Cultural Property and Antiques," American Economic Journal: Applied Economics, American Economic Association, vol. 1(3), pages 82-96, July.
    2. Jagdish Bhagwati & Bent Hansen, 1973. "A Theoretical Analysis of Smuggling," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 87(2), pages 172-187.
    3. Sheikh, Munir A., 1974. "Smuggling, production and welfare," Journal of International Economics, Elsevier, vol. 4(4), pages 355-364, November.
    4. Ila Patnaik & Abhijit Sen Gupta & Ajay Shah, 2012. "Determinants of Trade Misinvoicing," Open Economies Review, Springer, vol. 23(5), pages 891-910, November.
    5. Zafar Mahmood & Mohammad Azhar, 2001. "On Overinvoicing of Exports in Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 40(3), pages 173-185.
    6. Zafar Mahmood, 2013. "Reverse Capital Flight to Pakistan: Analysis of Evidence," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 52(1), pages 1-15.
    7. Zafar Mahmood, 1997. "Research note: Determinants of under-invoicing of imports in Pakistan," Journal of International Development, John Wiley & Sons, Ltd., vol. 9(1), pages 85-96.
    8. Raghbendra Jha & Duc Nguyen Truong, 2014. "Trade Misinvoicing and Macroeconomic Outcomes in India," ASARC Working Papers 2014-02, The Australian National University, Australia South Asia Research Centre.
    9. Storti, Cláudia Costa & De Grauwe, Paul (ed.), 2012. "Illicit Trade and the Global Economy," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262016559, April.
    10. Zafar Mahmood & Riaz Mahmood, 1993. "Under-invoicing of Imports: A Case Study of Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 32(4), pages 1141-1155.
    11. James Boyce & Léonce Ndikumana, 2008. "New Estimates of Capital Flight from Sub-Saharan African Countries: Linkages with External Borrowing and Policy Options," Working Papers wp166, Political Economy Research Institute, University of Massachusetts at Amherst.
    Full references (including those not matched with items on IDEAS)

    Citations

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    as


    Cited by:

    1. Usman Qadir, 2020. "Analysing the National Tariff Policy," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 59(1), pages 143-149.
    2. Jamil Nasir, 2020. "The Tariff Tripod of Pakistan: Protection, Export Promotion, and Revenue Generation," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 59(3), pages 517-551.
    3. Arcade Ndoricimpa & Eduardo Araral, 2024. "Determinants of illicit capital movement in China‐Africa trade: Evidence of trade misinvoicing," African Development Review, African Development Bank, vol. 36(2), pages 334-349, June.
    4. Jamil Nasir, 2020. "The Tariff Tripod of Pakistan: Protection, Export Promotion, and Revenue Generation," PIDE-Working Papers 2020:6, Pakistan Institute of Development Economics.
    5. Usman Qadir, 2020. "National Tariff Policy 2019 24," PIDE Policy View Point 2020:14, Pakistan Institute of Development Economics.
    6. Pide, 2020. "Growth Inclusive Tax Policy: A Reform Proposal PIDE Report," PIDE Research Report 2020:5, Pakistan Institute of Development Economics.

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    More about this item

    Keywords

    Trade misinvoicing; revenue loss; capital flight; reverse capital flight; black money; Pakistan;
    All these keywords.

    JEL classification:

    • F13 - International Economics - - Trade - - - Trade Policy; International Trade Organizations
    • F14 - International Economics - - Trade - - - Empirical Studies of Trade
    • K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements

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