Tax avoidance through re-imports: The case of redundant trade
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References listed on IDEAS
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CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Liu, Xuepeng & Shi, Huimin & Ferrantino, Michael, 2016.
"Tax evasion through trade intermediation: Evidence from Chinese exporters,"
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- Jon Bakija & Ivan Badinski, 2014. "Evidence on the Responsiveness of Export-Related VAT Evasion to VAT Rates in the EU," Department of Economics Working Papers 2014-06, Department of Economics, Williams College.
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More about this item
KeywordsTax avoidance; Tax evasion; Re-imports; Export tax rebate; Processing trade;
- F1 - International Economics - - Trade
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
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