A Look Offshore: Unpacking the Routes of Misinvoicing in International Trade
利用实证研究证据，检验国际贸易发票错配是否反映在离岸金融中心的跨境银行账户中，发现两者之间缺乏有力证据支持，但估计关系多为正向，统计显著性因数据和方法限制而异。
Abstract Drawing upon evidence and insights from empirical studies in related fields, the paper aims to explore whether misinvoicing in international trade is reflected in cross-border bank accounts reported by offshore financial centers. Across various model specifications and a diverse array of datasets, this study finds no compelling evidence supporting this association. While the estimated relationships are generally positive, statistical significance varies across different misinvoicing proxies, all of which are subject to various data and methodological limitations. Given these important data constraints, further research is needed to better understand the potential links between offshore financial centers, international trade misinvoicing, and illicit financing.