Measuring misreporting at customs
贸易经济学家通过比较出口国和进口国海关的申报值来测量进口商的误报行为，但出口数据也可能存在误报。本文提出一种简单方法修正出口商的误报，并发现其影响显著。
Trade economists measure misreporting at the importer’s customs by comparing the export value reported at the exporter’s customs with the import value reported at the importer’s customs. The more significant the gap, the larger the extent of misreporting by the importer motivated by incentives to under-invoice to avoid customs taxes. This approach assumes that export data reported is correctly reported, which may be a strong assumption depending on the exporter. We provide a simple method to correct for misreporting by exporters and find that it matters.