Tax Rates and Tax Evasion: Evidence from 'Missing Imports' in China
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- Raymond Fisman & Shang-Jin Wei, 2004. "Tax Rates and Tax Evasion: Evidence from "Missing Imports" in China," Journal of Political Economy, University of Chicago Press, vol. 112(2), pages 471-500, April.
- Raymond Fisman & Shang-Jin Wei, 2001. "Tax Rates and Tax Evasion: Evidence from "Missing Imports" in China," NBER Working Papers 8551, National Bureau of Economic Research, Inc.
References listed on IDEAS
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- Clotfelter, Charles T, 1983. "Tax Evasion and Tax Rates: An Analysis of Individual Returns," The Review of Economics and Statistics, MIT Press, vol. 65(3), pages 363-373, August.
More about this item
Keywordscorruption; Laffer curve; tax evasion;
- F10 - International Economics - - Trade - - - General
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
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