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| Tekijä: | Pak, S. J. Zanakis, S. H. Zdanowicz, J. S. |
| Otsikko: | Detecting abnormal pricing in international trade: the Greece-USA case |
| Lehti: | Interfaces
2003 : MAR-APR, VOL. 33:2, p. 54-64 |
| Asiasana: | International trade Pricing Greece USA |
| Kieli: | eng |
| Tiivistelmä: | Abnormal prices in international trade may indicate capital flight, important-duty fraud, income-tax evasion, or money launderin. The authors developed a framework for filtering all annual trades between two countries, which includes thousands of harmonized commodity codes and miilions of import-export transactions. It produces a prioritized list of commodities traded at potentially abnormal prices and can help auditors to identify such items ranked according to likelihood of abnormal pricing. The authors estimated the economic impact of overinvoiced imports to Greece from the United States and underinvoiced exports from Greece to the United States. |
SCIMA