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A Theoretical Analysis of Smuggling

Jagdish Bhagwati; Bent Hansen
Quarterly Journal of Economics 1973 87(2), 172 open access
I. Smuggling and welfare, 173. — II. Exogenously specified objectives: target increase in importable production, 184. — III. Overinvoicing and underinvoicing of transactions, 186. — IV. Conclusions, 187.