Abstract:This paper aims to investigate the effect of the introduction of the anti-money laundering (AML) law on trade misinvoicing in Vietnam. Trade misinvoicing is the deliberate falsification of the value or quantity of goods and includes overvalued imports and undervalued exports. The AML law can positively or adversely affect trade misinvoicing. Findings are practically important for investigating the real effect of future laws. A panel regression analysis is employed to isolate the effect of the AML law on trade … Show more
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