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The Incentive to Declare Taxes and Tax Revenue: The Lottery Receipt Experiment in China

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  • Junmin Wan
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    Abstract

    Indirect tax such as sales tax collection is difficult as the government has difficulty monitoring the actual economic dealings. To bring out private information on transaction only known to a firm and a consumer, China's government has set up a lottery receipt system which has been tried out in many areas. This paper empirically examines the validity of this new system. Estimation is performed based on panel data for different periods during 1998-2003 from a total of 37 districts in Beijing and Tianjin. It is found that the lottery receipt experiment (LRE) has significantly raised the sales tax and the growth of sales tax and total tax revenues. Copyright (C) 2010 Blackwell Publishing Ltd.

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    File URL: http://www.blackwell-synergy.com/doi/abs/10.1111/j.1467-9361.2010.00577.x
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    Bibliographic Info

    Article provided by Wiley Blackwell in its journal Review of Development Economics.

    Volume (Year): 14 (2010)
    Issue (Month): s1 (08)
    Pages: 611-624

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    Handle: RePEc:bla:rdevec:v:14:y:2010:i:s1:p:611-624

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    Web page: http://www.blackwellpublishing.com/journal.asp?ref=1363-6669

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    Cited by:
    1. Bruhn, Miriam & McKenzie, David, 2013. "Entry regulation and formalization of microenterprises in developing countries," Policy Research Working Paper Series 6507, The World Bank.
    2. Thomas Giebe & Paul Schweinzer, 2013. "Consuming your Way to Efficiency: Public Goods Provision through Non-Distortionary Tax Lotteries," CESifo Working Paper Series 4228, CESifo Group Munich.

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