Variable description
| Variable | Description | Source |
|---|---|---|
| Tmis | the ratio of the sum of export under-invoicing and import over-invoicing to its trading partner’s GDP and zero otherwise | Self-compilation |
| Xmis | The ratio of Vietnam’s export under-invoicing to its trading partner’s GDP | Self-compilation |
| Mmis | The ratio of Vietnam’s import over-invoicing to its trading partner’s GDP | Self-compilation |
| Remitcost | The average of the total transaction cost in percentage of the amount sent for sending USD 200 charged by each single remittance service provider from country i to its trading partners | Remittance Prices Worldwide |
| comrelig | The dummy taking a value of 1 if there is a common religion between two countries | CEPII |
| comcol | The dummy taking a value of 1 if a country is a common colonizer post 1945 | CEPII |
| RTA | The dummy taking a value of 1 if a country has a regional trade agreement | CEPII |
| D | Log value of the distance between countries i and j, and 0 otherwise | CEPII |
| FinFree | Financial freedom index | Economic Freedom |
| QOG | Quality of government index | ICRG |
| LnEx | Natural logarithm of the exchange rate of 1USD against local currency | WB |
| Variable | Description | Source |
|---|---|---|
| the ratio of the sum of export under-invoicing and import over-invoicing to its trading partner’s GDP and zero otherwise | Self-compilation | |
| The ratio of Vietnam’s export under-invoicing to its trading partner’s GDP | Self-compilation | |
| The ratio of Vietnam’s import over-invoicing to its trading partner’s GDP | Self-compilation | |
| The average of the total transaction cost in percentage of the amount sent for sending USD 200 charged by each single remittance service provider from country | Remittance Prices Worldwide | |
| The dummy taking a value of 1 if there is a common religion between two countries | CEPII | |
| The dummy taking a value of 1 if a country is a common colonizer post 1945 | CEPII | |
| The dummy taking a value of 1 if a country has a regional trade agreement | CEPII | |
| Log value of the distance between countries | CEPII | |
| Financial freedom index | Economic Freedom | |
| Quality of government index | ICRG | |
| Natural logarithm of the exchange rate of 1USD against local currency | WB |
Note(s): CEPII: The Center d'Etudes Prospectives et d'Informations Internationales
ICRG: International Country Risk Guide
Source(s): Table created by the author