Export Tax and Tariff Evasion: Evidence of Misinvoicing in China-New Zealand Trade
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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)
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