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Citations for "Tax Rates and Tax Evasion: Evidence from 'Missing Imports' in China"

by Fisman, Raymond & Wei, Shang-Jin

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  1. Dmitry Ryvkin & Danila Serra, 2013. "Does Competition Among Public Officials Reduce Corruption? An Experiment," Departmental Working Papers 1301, Southern Methodist University, Department of Economics.
  2. Levin, Jörgen & Widell, Lars, 2007. "Tax Evasion in Kenya and Tanzania:Evidence from Missing Imports," Working Papers 2007:8, Örebro University, School of Business.
  3. Vianney Dequiedt & Anne-Marie Geourjon & Grégoire Rota-Graziosi, 2011. "Mutual Supervision in Preshipment Inspection Programs," Working Papers halshs-00554316, HAL.
  4. Fisman, Raymond & Moustakerski, Peter & Wei, Shang-Jin, 2007. "Outsourcing Tariff Evasion: A New Explanation for Entrepôt Trade," CEPR Discussion Papers 6078, C.E.P.R. Discussion Papers.
  5. Ferraz, Claudio & Finan, Frederico S., 2007. "Electoral Accountability and Corruption in Local Governments: Evidence from Audit Reports," IZA Discussion Papers 2843, Institute for the Study of Labor (IZA).
  6. Aizenman, Joshua & Jinjarak, Yothin, 2006. "Globalization and Developing Countries - a Shrinking Tax Base ?," Santa Cruz Department of Economics, Working Paper Series qt8r12k4xr, Department of Economics, UC Santa Cruz.
  7. Pierre-Louis Vezina, 2015. "Illegal trade in natural resources: Evidence from missing exports," Economics Series Working Papers OxCarre Research Paper 13, University of Oxford, Department of Economics.
  8. Mirco Tonin, 2014. "Reporting import tariffs (and other taxes)," International Tax and Public Finance, Springer, vol. 21(1), pages 153-173, February.
  9. D'Souza, Anna, 2012. "The OECD Anti-Bribery Convention: Changing the currents of trade," Journal of Development Economics, Elsevier, vol. 97(1), pages 73-87.
  10. De Benedictis, L. & Nenci, S. & Santoni, G. & Tajoli, L. & Vicarelli, C., 2013. "Network Analysis of World Trade using the BACI-CEPII dataset," Working papers 471, Banque de France.
  11. 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.
  12. Firth, Michael & Gong, Stephen X. & Shan, Liwei, 2013. "Cost of government and firm value," Journal of Corporate Finance, Elsevier, vol. 21(C), pages 136-152.
  13. Huyghebaert, Nancy & Quan, Qi & Sun, Lijian, 2014. "Financing decisions after partial privatization in China: Can a stock market quotation really provide discipline?," Journal of Financial Intermediation, Elsevier, vol. 23(1), pages 27-46.
  14. Kumler, Todd J. & Verhoogen, Eric & Frias, Judith A., 2013. "Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico," IZA Discussion Papers 7591, Institute for the Study of Labor (IZA).
  15. Hanna, Rema N. & Mullainathan, Sendhil & Banerjee, Abhijit, 2012. "Corruption," Scholarly Articles 8830779, Harvard Kennedy School of Government.
    • Abhijit Banerjee & Rema Hanna & Sendhil Mullainathan, 2012. "Corruption," Working Papers id:4952, eSocialSciences.
    • Banerjee, Abhijit & Hanna, Rema & Mullainathan, Sendhil, 2012. "Corruption," Working Paper Series rwp12-023, Harvard University, John F. Kennedy School of Government.
    • Abhijit Banerjee & Sendhil Mullainathan & Rema Hanna, 2012. "Corruption," NBER Working Papers 17968, National Bureau of Economic Research, Inc.
  16. David Card & Enrico Moretti, 2007. "Does Voting Technology Affect Election Outcomes? Touch-screen Voting and the 2004 Presidential Election," The Review of Economics and Statistics, MIT Press, vol. 89(4), pages 660-673, November.
  17. Ariaster B. Chimeli & Rodrigo R. Soares, 2011. "The use of violence ini llegal markets: evidence from mahogany trade in the Brazilian Amazon," Textos para discussão 592, Department of Economics PUC-Rio (Brazil).
  18. Dina Pomeranz, 2013. "No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax," NBER Working Papers 19199, National Bureau of Economic Research, Inc.
  19. Céline CARRERE & Christopher GRIGORIOU, 2015. "Can mirror data help to capture informal international trade?," Working Papers P123, FERDI.
  20. Peter Egger & Jan Prusa, 2014. "The Determinants of Trade Costs: A Random Coefficients Approach," CESifo Working Paper Series 4859, CESifo Group Munich.
  21. Meixing Dai & Moïse Sidiropoulos & Eleftherios Spyromitros, 2014. "Fiscal policy, institutional quality and central bank transparency," Working Papers of BETA 2014-04, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.
  22. Javorcik, Beata S. & Wei, Shang-Jin, 2009. "Corruption and cross-border investment in emerging markets: Firm-level evidence," Journal of International Money and Finance, Elsevier, vol. 28(4), pages 605-624, June.
  23. Claudio Ferraz & Frederico Finan, 2011. "Electoral Accountability and Corruption: Evidence from the Audits of Local Governments," American Economic Review, American Economic Association, vol. 101(4), pages 1274-1311, June.
  24. Dirk Foremny & Jordi Jofre-Monseny & Albert Solé-Ollé, 2015. "'Hold that Ghost': Using Notches to Identify Manipulation of Population-Based Grants," CESifo Working Paper Series 5578, CESifo Group Munich.
  25. repec:imf:imfwpa:06/203 is not listed on IDEAS
  26. Anna Balsevich & Elena Podkolzina, 2014. "Indicators Of Corruption In Public Procurement: The Example Of Russian Regions," HSE Working papers WP BRP 76/EC/2014, National Research University Higher School of Economics.
  27. repec:imf:imfwpa:07/60 is not listed on IDEAS
  28. Anson Jose & Cadot Olivier & Olarreaga Marcelo, 2006. "Tariff Evasion and Customs Corruption: Does Pre-Shipment Inspection Help?," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 5(1), pages 1-26, December.
  29. Liu,Xuepeng & Shi,Huimin & Ferrantino,Michael Joseph, 2015. "Tax evasion through trade intermediation : evidence from Chinese exporters," Policy Research Working Paper Series 7232, The World Bank.
  30. Francesco Caselli & Guy Michaels, 2009. "Do oil windfalls improve living standards?: evidence from Brazil," LSE Research Online Documents on Economics 28691, London School of Economics and Political Science, LSE Library.
  31. Olken, Benjamin A., 2009. "Corruption perceptions vs. corruption reality," Journal of Public Economics, Elsevier, vol. 93(7-8), pages 950-964, August.
  32. Dean Yang, 2008. "Can Enforcement Backfire? Crime Displacement in the Context of Customs Reform in the Philippines," The Review of Economics and Statistics, MIT Press, vol. 90(1), pages 1-14, February.
  33. Liu, Xuepeng, 2013. "Tax avoidance through re-imports: The case of redundant trade," Journal of Development Economics, Elsevier, vol. 104(C), pages 152-164.
  34. Barron, Patrick & Olken, Benjamin, 2007. "The Simple Economics of Extortion: Evidence from Trucking in Aceh," CEPR Discussion Papers 6332, C.E.P.R. Discussion Papers.
  35. Javorcik, Beata & Narciso, Gaia, 2013. "Accession to the World Trade Organization and Tariff Evasion," CEPR Discussion Papers 9592, C.E.P.R. Discussion Papers.
  36. Jørgen Andersen, 2012. "Costs of taxation and the size of government," Public Choice, Springer, vol. 153(1), pages 83-115, October.
  37. Lee Branstetter & Nicholas Lardy, 2006. "China's Embrace of Globalisation," Working Papers id:640, eSocialSciences.
  38. repec:dau:papers:123456789/13784 is not listed on IDEAS
  39. Sandra PONCET & Julien GOURDON & Laura HERING & Stéphanie MONJON, 2014. "Export management and incomplete VAT rebates to exporters: the case of China," Working Papers P117, FERDI.
  40. 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.
  41. Hashimzade, Nigar & Huang, Zhanyi & Myles, Gareth D., 2010. "Tax fraud by firms and optimal auditing," International Review of Law and Economics, Elsevier, vol. 30(1), pages 10-17, March.
  42. Yalta, A. Yasemin & Demir, Ishak, 2010. "The Extent of Trade Mis-Invoicing in Turkey: Did Post-1990 Policies Matter?," MPRA Paper 30186, University Library of Munich, Germany.
  43. Portugal-Perez, Alberto & Wilson, John S., 2008. "Why trade facilitation matters to Africa ?," Policy Research Working Paper Series 4719, The World Bank.
  44. repec:imf:imfwpa:03/183 is not listed on IDEAS
  45. Ferrier, Peyton Michael, 2008. "Illicit Agricultural Trade," Agricultural and Resource Economics Review, Northeastern Agricultural and Resource Economics Association, vol. 37(2), October.
  46. World Bank & International Finance Corporation, 2006. "Doing Business 2007 : How to Reform," World Bank Publications, The World Bank, number 7245.
  47. repec:imf:imfwpa:07/40 is not listed on IDEAS
  48. Vianney Dequiedt & Anne-Marie Geourjon & Grégoire Rota-Graziosi, 2011. "Contrats Incitatifs et Réforme des Douanes dans les PED : une Application des Modèles d'Agence Hiérarchique," Working Papers halshs-00554331, HAL.
  49. Dean Yang, 2005. "Integrity for Hire: An Analysis of a Widespread Program for Combating Customs Corruption," Working Papers 525, Research Seminar in International Economics, University of Michigan.
  50. Brockmeyer,Anne & Hernandez,Marco, 2016. "Taxation, information, and withholding : evidence from Costa Rica," Policy Research Working Paper Series 7600, The World Bank.
  51. Cerqueti, Roy & Coppier, Raffaella, 2009. "Tax revenues, fiscal corruption and "shame" costs," Economic Modelling, Elsevier, vol. 26(6), pages 1239-1244, November.
  52. Yang, Dean, 2009. "International Migration and Human Development," MPRA Paper 19212, University Library of Munich, Germany.
  53. repec:imf:imfwpa:08/7 is not listed on IDEAS
  54. Onji, Kazuki, 2014. "The price disparity analysis revisited: An application to pork imports in Japan," Journal of the Japanese and International Economies, Elsevier, vol. 34(C), pages 1-23.
  55. Stefano DellaVigna & Eliana La Ferrara, 2007. "Detecting Illegal Arms Trade," NBER Working Papers 13355, National Bureau of Economic Research, Inc.
  56. Pierre-Louis Vézina & Lorenzo Rotunno, 2010. "Chinese networks and tariff evasion," IHEID Working Papers 20-2010, Economics Section, The Graduate Institute of International Studies, revised Nov 2010.
  57. Gordon H. Hanson & Raymond J. Mataloni & Matthew J. Slaughter, 2003. "Vertical Production Networks in Multinational Firms," NBER Working Papers 9723, National Bureau of Economic Research, Inc.
  58. repec:hal:wpaper:halshs-00565224 is not listed on IDEAS
  59. Huang, Jikun & Rozelle, Scott & Martin, William J. & Liu, Yu, 2007. "Distortions to Agricultural Incentives in China," Agricultural Distortions Working Paper 48478, World Bank.
  60. Epaphra, Manamba, 2015. "Tax Rates and Tax Evasion: Evidence from Missing Imports in Tanzania," MPRA Paper 62328, University Library of Munich, Germany.
  61. Gabriela S. Pantoja & Rodrigo S. Penaloza, 2014. "Tax evasion under behavioral structures," Economia, ANPEC - Associação Nacional dos Centros de Pósgraduação em Economia [Brazilian Association of Graduate Programs in Economics], vol. 15(1), pages 30_40.
  62. 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.
  63. Mark Duggan & Craig Garthwaite & Aparajita Goyal, 2014. "The Market Impacts of Pharmaceutical Product Patents in Developing Countries: Evidence from India," NBER Working Papers 20548, National Bureau of Economic Research, Inc.
  64. Afontsev Serguey, 2004. "Political economy of tariff unification: the case of Russia," EERC Working Paper Series 04-12e, EERC Research Network, Russia and CIS.
  65. Joshua Aizenman & Yothin Jinjarak, 2005. "The Collection Efficiency of the Value Added Tax: Theory and International Evidence," NBER Working Papers 11539, National Bureau of Economic Research, Inc.
  66. Hanming Fang & Quanlin Gu & Li-An Zhou, 2014. "The Gradients of Power: Evidence from the Chinese Housing Market," NBER Working Papers 20317, National Bureau of Economic Research, Inc.
  67. Huang, Haizhou & Wei, Shang-Jin, 2006. "Monetary policies for developing countries: The role of institutional quality," Journal of International Economics, Elsevier, vol. 70(1), pages 239-252, September.
  68. Liu, Antung Anthony, 2012. "Tax Evasion and Optimal Environmental Taxes," Discussion Papers dp-12-37, Resources For the Future.
  69. Sara LaLumia & James M. Sallee, 2011. "The Value of Honesty: Empirical Estimates from the Case of the Missing Children," NBER Working Papers 17247, National Bureau of Economic Research, Inc.
  70. repec:imf:imfwpa:05/102 is not listed on IDEAS
  71. Egger, Peter H. & Larch, Mario, 2012. "Tariff evasion effects in quantitative general equilibrium," Economics Letters, Elsevier, vol. 116(2), pages 262-264.
  72. Bergstrand, Jeffrey H. & Egger, Peter & Larch, Mario, 2013. "Gravity Redux: Estimation of gravity-equation coefficients, elasticities of substitution, and general equilibrium comparative statics under asymmetric bilateral trade costs," Journal of International Economics, Elsevier, vol. 89(1), pages 110-121.
  73. Lee Branstetter & Nicholas Lardy, 2006. "China's Embrace of Globalization," NBER Working Papers 12373, National Bureau of Economic Research, Inc.
  74. Adnan Q. Khan & Asim I. Khwaja & Benjamin A. Olken, 2014. "Tax Farming Redux: Experimental Evidence on Performance Pay for Tax Collectors," NBER Working Papers 20627, National Bureau of Economic Research, Inc.
  75. Haizhou Huang & Shang-Jin Wei, 2003. "Monetary Policies for Developing Countries: The Role of Corruption," NBER Working Papers 10093, National Bureau of Economic Research, Inc.
  76. Benjamin Olken, 2005. "Monitoring corruption: Evidence from a field experiment in indonesia," Natural Field Experiments 00317, The Field Experiments Website.
  77. Ferrantino, Michael J. & Wang, Zhi, 2008. "Accounting for discrepancies in bilateral trade: The case of China, Hong Kong, and the United States," China Economic Review, Elsevier, vol. 19(3), pages 502-520, September.
  78. Shepherd, Ben, 2009. "Speed Money: Time, Corruption, and Trade," MPRA Paper 17337, University Library of Munich, Germany.
  79. Dirk Foremny & Jordi Jofre-Monseny & Albert Solé-Ollé, 2015. "‘Hold that ghost’: using notches to identify manipulation of population-based grants," Working Papers 2015/39, Institut d'Economia de Barcelona (IEB).
  80. Reinikka, Ritva & Svensson, Jakob, 2006. "Using Micro-Surveys to Measure and Explain Corruption," World Development, Elsevier, vol. 34(2), pages 359-370, February.
  81. Zhi Wang & Shang-Jin Wei, 2010. "What Accounts for the Rising Sophistication of China's Exports?," NBER Chapters, in: China's Growing Role in World Trade, pages 63-104 National Bureau of Economic Research, Inc.
  82. Anson, José & Cadot, Olivier & Olarreaga, Marcelo, 2003. "Tariff Evasion and Customs Corruption: Does PSI Help?," CEPR Discussion Papers 4167, C.E.P.R. Discussion Papers.
  83. Juan Carlos Suárez Serrato & Xiao Yu Wang & Shuang Zhang, 2016. "The One Child Policy and Promotion of Mayors in China," NBER Working Papers 21963, National Bureau of Economic Research, Inc.
  84. Mendoza, Ronald U. & Canare, Tristan A. & Ang, Alvin, 2015. "Doing Business: A Review of Literature and Its Role in APEC 2015," Research Paper Series DP 2015-37, Philippine Institute for Development Studies.
  85. Ferré Carracedo, Montserrat & García Fortuny, Judit & Manzano, Carolina, 2013. "The Conservativeness of the Central Bank when Institutional Quality is Poor," Working Papers 2072/222198, Universitat Rovira i Virgili, Department of Economics.
  86. Andreas Buehn & Mohammad Reza Farzanegan, 2012. "Smuggling around the world: evidence from a structural equation model," Applied Economics, Taylor & Francis Journals, vol. 44(23), pages 3047-3064, August.
  87. repec:dau:papers:123456789/14545 is not listed on IDEAS
  88. Liu, Antung Anthony, 2013. "Tax evasion and optimal environmental taxes," Journal of Environmental Economics and Management, Elsevier, vol. 66(3), pages 656-670.
  89. Carmelo León & Jorge Araña & Javier León, 2013. "Correcting for Scale Perception Bias in Measuring Corruption: an Application to Chile and Spain," Social Indicators Research, Springer, vol. 114(3), pages 977-995, December.
  90. Chang-Tai Hsieh & Enrico Moretti, 2005. "Did Iraq Cheat the United Nations? Underpricing, Bribes, and the Oil for Food Program," NBER Working Papers 11202, National Bureau of Economic Research, Inc.
  91. Honorio Kume & Guida Piani & Pedro Miranda, 2010. "Tarifas De Importação E Evasão Fiscal No Brasil," Discussion Papers 1468, Instituto de Pesquisa Econômica Aplicada - IPEA.
  92. Olken, Benjamin A., 2006. "Corruption and the costs of redistribution: Micro evidence from Indonesia," Journal of Public Economics, Elsevier, vol. 90(4-5), pages 853-870, May.
  93. Nitsch, Volker, 2011. "Trade mispricing and illicit flows," Darmstadt Discussion Papers in Economics 206, Darmstadt University of Technology, Department of Law and Economics.
  94. Matthias Helble & Ben Shepherd & John S. Wilson, 2009. "Transparency and Regional Integration in the Asia Pacific," The World Economy, Wiley Blackwell, vol. 32(3), pages 479-508, 03.
  95. Marion, Justin & Muehlegger, Erich, 2007. "Measuring Illegal Activity and the Effects of Regulatory Innovation: A Study of Diesel Fuel Tax Evasion," Working Paper Series rwp07-026, Harvard University, John F. Kennedy School of Government.
  96. Zhi Wang & Shang-Jin Wei, 2008. "The Chinese Export Bundles: Patterns, Puzzles and Possible Explanations," Working Papers id:1774, eSocialSciences.
  97. Channing Arndt & Finn Tarp, 2008. "Trade Policy Reform and the Missing Revenue †," Journal of African Economies, Centre for the Study of African Economies (CSAE), vol. 17(1), pages 131-160, January.
  98. Miriam Bruhn, 2011. "Reforming Business Taxes : What is the Effect on Private Sector Development?," World Bank Other Operational Studies 11053, The World Bank.
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