Export Tax and Tariff Evasion: Evidence of Misinvoicing in China-New Zealand Trade
Download full text from publisher
References listed on IDEAS
- Javorcik, Beata S. & Narciso, Gaia, 2008.
"Differentiated products and evasion of import tariffs,"
Journal of International Economics, Elsevier, vol. 76(2), pages 208-222, December.
- Javorcik, Beata S. & Narciso, Gaia, 2007. "Differentiated products and evasion of import tariffs," Policy Research Working Paper Series 4123, The World Bank.
- Javorcik, Beata & Narciso, Gaia, 2008. "Differentiated Products and Evasion of Import Tariffs," CEPR Discussion Papers 6804, C.E.P.R. Discussion Papers.
- Ferrantino, Michael J. & Liu, Xuepeng & Wang, Zhi, 2012. "Evasion behaviors of exporters and importers: Evidence from the U.S.–China trade data discrepancy," Journal of International Economics, Elsevier, vol. 86(1), pages 141-157.
- Andreas Buehn & Stefan Eichler, 2011. "Trade Misinvoicing: The Dark Side of World Trade," The World Economy, Wiley Blackwell, vol. 34(8), pages 1263-1287, August.
More about this item
KeywordsTrade misinvoicing; Export VAT rebate; Tax evasion; Tariff evasion;
- F14 - International Economics - - Trade - - - Empirical Studies of Trade
- F38 - International Economics - - International Finance - - - International Financial Policy: Financial Transactions Tax; Capital Controls
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-CNA-2016-12-11 (China)
- NEP-INT-2016-12-11 (International Trade)
- NEP-IUE-2016-12-11 (Informal & Underground Economics)
- NEP-TRA-2016-12-11 (Transition Economics)
StatisticsAccess and download statistics
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cbt:econwp:16/35. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Albert Yee). General contact details of provider: http://edirc.repec.org/data/decannz.html .
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.