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

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Cited by:

  1. Raymond Fisman & Peter Moustakerski & Shang-Jin Wei, 2008. "Outsourcing Tariff Evasion: A New Explanation for Entrepôt Trade," The Review of Economics and Statistics, MIT Press, vol. 90(3), pages 587-592, August.
  2. Suárez Serrato, Juan Carlos & Wang, Xiao Yu & Zhang, Shuang, 2019. "The limits of meritocracy: Screening bureaucrats under imperfect verifiability," Journal of Development Economics, Elsevier, vol. 140(C), pages 223-241.
  3. Bergolo, Marcelo & Burdin, Gabriel & De Rosa, Mauricio & Giaccobasso, Matias & Leites, Martin, 2019. "Tax Bunching at the Kink in the Presence of Low Capacity of Enforcement: Evidence from Uruguay," IZA Discussion Papers 12286, Institute of Labor Economics (IZA).
  4. Bussy, Adrien, 2021. "Tariff evasion with endogenous enforcement," Economics Letters, Elsevier, vol. 207(C).
  5. Alexander Plekhanov & Asel Isakova, 2012. "Customs Union and Kazakhstan's Imports," CASE Network Studies and Analyses 442, CASE-Center for Social and Economic Research.
  6. Joshua Aizenman & Yothin Jinjarak, 2009. "Globalisation and Developing Countries - a Shrinking Tax Base?," Journal of Development Studies, Taylor & Francis Journals, vol. 45(5), pages 653-671.
  7. 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.
  8. Cyril Chalendard, 2015. "Use of internal information, external information acquisition and customs underreporting," Working Papers halshs-01179445, HAL.
  9. Bernard Gauthier & Jonathan Goyette, 2016. "Fiscal policy and corruption," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 46(1), pages 57-79, January.
  10. Yousefi, Kowsar & Vesal, Mohammad & Pilvar, Hanifa, 2020. "Import tax evasion and avoidance: Evidence from Iran," The Quarterly Review of Economics and Finance, Elsevier, vol. 75(C), pages 31-39.
  11. Zhi Wang & Shang-Jin Wei, 2008. "The Chinese Export Bundles - Patterns, Puzzles and Possible Explanations," Macroeconomics Working Papers 22275, East Asian Bureau of Economic Research.
  12. Francesco Pappadà & Yanos Zylberberg, 2019. "Sovereign Default and Imperfect Tax Enforcement," CESifo Working Paper Series 7694, CESifo.
  13. Amedeo Piolatto & Matthew D. Rablen, 2017. "Prospect theory and tax evasion: a reconsideration of the Yitzhaki puzzle," Theory and Decision, Springer, vol. 82(4), pages 543-565, April.
  14. Cerqueti, Roy & Coppier, Raffaella, 2009. "Tax revenues, fiscal corruption and "shame" costs," Economic Modelling, Elsevier, vol. 26(6), pages 1239-1244, November.
  15. Makochekanwa, Albert, 2014. "The impact of corruption on intra-SADC trade in agrifood products," Conference papers 332484, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
  16. Gabriel Zucman, 2013. "The Missing Wealth of Nations: Are Europe and the U.S. net Debtors or net Creditors?," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 128(3), pages 1321-1364.
  17. Benjamin A. Olken & Patrick Barron, 2009. "The Simple Economics of Extortion: Evidence from Trucking in Aceh," Journal of Political Economy, University of Chicago Press, vol. 117(3), pages 417-452, June.
  18. Rabah Arezki & Ana Margarida Fernandes & Federico Merchán & Ha Nguyen & Tristan Reed, 2021. "Natural Resource Dependence and Monopolized Imports," CESifo Working Paper Series 9254, CESifo.
  19. Cooray, Arusha & Jha, Chandan Kumar & Panda, Bibhudutta, 2023. "Corruption and assortative matching of partners in international trade," European Journal of Political Economy, Elsevier, vol. 77(C).
  20. Tom Kirchmaier & Stephen Machin & Matteo Sandi & Robert Witt, 2020. "Prices, Policing and Policy: The Dynamics of Crime Booms and Busts," Journal of the European Economic Association, European Economic Association, vol. 18(2), pages 1040-1077.
  21. Gonzalo E. Sánchez, 2022. "Non-compliance notifications and taxpayer strategic behavior: evidence from Ecuador," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(3), pages 627-666, June.
  22. Mark Duggan & Craig Garthwaite & Aparajita Goyal, 2016. "The Market Impacts of Pharmaceutical Product Patents in Developing Countries: Evidence from India," American Economic Review, American Economic Association, vol. 106(1), pages 99-135, January.
  23. Mianshan Lai & Jia Hou, 2023. "Let us misinvoice more? The effect of de jure capital controls on trade misinvoicing," The World Economy, Wiley Blackwell, vol. 46(7), pages 2157-2186, July.
  24. Reshad N. Ahsan, 2017. "Does Corruption Attenuate The Effect Of Red Tape On Exports?," Economic Inquiry, Western Economic Association International, vol. 55(3), pages 1192-1212, July.
  25. Kee, Hiau Looi & Nicita, Alessandro, 2022. "Trade fraud and non-tariff measures," Journal of International Economics, Elsevier, vol. 139(C).
  26. Clement Anne & Cyril Chalendard & Ana Fernandes & Bob Rijkers & Vincent Vicard & Ana Margarida Fernandes, 2023. "Containing Tariff Evasion," CESifo Working Paper Series 10795, CESifo.
  27. Harju, Jarkko & Kosonen, Tuomas & Slemrod, Joel, 2020. "Missing miles: Evasion responses to car taxes," Journal of Public Economics, Elsevier, vol. 181(C).
  28. 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.
  29. International Monetary Fund, 2005. "Outsourcing Tariff Evasion: A New Explanation for Entrepôt Trade," IMF Working Papers 2005/102, International Monetary Fund.
  30. Matthias Parey & Imran Rasul, 2021. "Measuring the Market Size for Cannabis: A New Approach Using Forensic Economics," Economica, London School of Economics and Political Science, vol. 88(350), pages 297-338, April.
  31. 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.
  32. Pushan Dutt, 2009. "Trade protection and bureaucratic corruption: an empirical investigation," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 42(1), pages 155-183, February.
  33. Olken, Benjamin A., 2009. "Corruption perceptions vs. corruption reality," Journal of Public Economics, Elsevier, vol. 93(7-8), pages 950-964, August.
  34. Don Fullerton & Erich Muehlegger, 2019. "Who Bears the Economic Burdens of Environmental Regulations?," Review of Environmental Economics and Policy, Association of Environmental and Resource Economists, vol. 13(1), pages 62-82.
  35. Piotr Lukaszuk, 2021. "You can smuggle but you can't hide: Sanction evasion during the Ukraine crisis," Aussenwirtschaft, University of St. Gallen, School of Economics and Political Science, Swiss Institute for International Economics and Applied Economics Research, vol. 71(01), pages 73-125, December.
  36. Deborah L. Swenson, 2012. "The Influence of Chinese Trade Policy on Automobile Assembly and Parts," CESifo Economic Studies, CESifo Group, vol. 58(4), pages 703-730, December.
  37. Li, Jianjun & Wang, Xuan & Wu, Yaping, 2020. "Can government improve tax compliance by adopting advanced information technology? Evidence from the Golden Tax Project III in China," Economic Modelling, Elsevier, vol. 93(C), pages 384-397.
  38. Carton, Christine & Slim, Sadri, 2018. "Trade misinvoicing in OECD countries: what can we learn from bilateral trade intensity indices?," MPRA Paper 85703, University Library of Munich, Germany.
  39. Peyton Michael Ferrier, 2021. "Detecting origin fraud with trade data: the case of U.S. honey imports," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, vol. 65(1), pages 222-245, January.
  40. Seung-Hyun Lee & Kyeungrae Oh, 2007. "Corruption in Asia: Pervasiveness and arbitrariness," Asia Pacific Journal of Management, Springer, vol. 24(1), pages 97-114, March.
  41. Lorenzo Rotunno & Pierre-Louis Vézina, 2012. "Chinese Networks and Tariff Evasion," The World Economy, Wiley Blackwell, vol. 35(12), pages 1772-1794, December.
  42. Krisztina Kis-Katos & Günther G. Schulze, 2013. "Corruption in Southeast Asia: a survey of recent research," Asian-Pacific Economic Literature, The Crawford School, The Australian National University, vol. 27(1), pages 79-109, May.
  43. Mehrotra, Rahul & Carbonnier, Gilles, 2021. "Abnormal pricing in international commodity trade: Empirical evidence from Switzerland," Resources Policy, Elsevier, vol. 74(C).
  44. Anna Maria Mayda & Chad Steinberg, 2009. "Do South‐South trade agreements increase trade? Commodity‐level evidence from COMESA," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 42(4), pages 1361-1389, November.
  45. Andam, Kwaw S. & Arndt, Channing & Hartley, Faaiqa, 2017. "Eggs before chickens? Assessing Africa’s livestock revolution with an example from Ghana:," IFPRI discussion papers 1687, International Food Policy Research Institute (IFPRI).
  46. Joël CARIOLLE & Cyril CHALENDARD & Anne-Marie GEOURJON & Bertrand LAPORTE, 2017. "Going beyond analysis of internal data to support customs modernization: a case study in Gabon," Working Papers P173, FERDI.
  47. Cristina Mitaritonna & Sami Bensassi & Joachim Jarreau, 2017. "Regional Integration and Informal Trade in Africa: Evidence from Benin's Borders," Working Papers 2017-21, CEPII research center.
  48. Adnan Q. Khan & Asim I. Khwaja & Benjamin A. Olken, 2016. "Tax Farming Redux: Experimental Evidence on Performance Pay for Tax Collectors," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 131(1), pages 219-271.
  49. Cyril Chalendard, 2016. "Shifting-Profits through Tax Loopholes. Evidence from Ecuador," CESifo Working Paper Series 6240, CESifo.
  50. Liguang Zhang & Wanyi Chen & Liao Peng, 2023. "The impact of tax enforcement on corporate investment efficiency: evidence from the tax administration information system," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 1635-1669, June.
  51. Egger, Peter H. & Ehrlich, Maximilian v. & Nelson, Douglas R., 2020. "The trade effects of skilled versus unskilled migration," Journal of Comparative Economics, Elsevier, vol. 48(2), pages 448-464.
  52. Francesco Pappada & Yanos Zylberberg, 2018. "Hanging off a cliff: fiscal consolidations and default risk," 2018 Meeting Papers 844, Society for Economic Dynamics.
  53. Egger, Peter & ,, 2019. "Heterogeneous Effects of Tariff and Non-tariff Trade-Policy Barriers in Quantitative General Equilibrium," CEPR Discussion Papers 13602, C.E.P.R. Discussion Papers.
  54. Jianjun Li & Xuan Wang, 2020. "Does VAT have higher tax compliance than a turnover tax? Evidence from China," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(2), pages 280-311, April.
  55. Helble, Matthias & Shepherd, Ben & Wilson, John S., 2007. "Transparency, trade costs, and regional integration in the Asia Pacific," Policy Research Working Paper Series 4401, The World Bank.
  56. Adomas Balkevicius & Mark Sanctuary & Sigita Zvirblyte, 2020. "Fending off waste from the west: The impact of China's Operation Green Fence on the international waste trade," The World Economy, Wiley Blackwell, vol. 43(10), pages 2742-2761, October.
  57. 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.
  58. Anna Maria Mayda & Chad Steinberg, 2009. "Do South-South trade agreements increase trade? Commodity-level evidence from COMESA," Canadian Journal of Economics, Canadian Economics Association, vol. 42(4), pages 1361-1389, November.
  59. Vincent Vicard, 2019. "The Exorbitant Privilege of High Tax Countries," Working Papers 2019-06, CEPII research center.
  60. Tang, Wenliang & Yang, Mian & Duan, Hongbo, 2023. "Temperature and corporate tax avoidance: Evidence from Chinese manufacturing firms," Energy Economics, Elsevier, vol. 117(C).
  61. 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.
  62. 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.
  63. Ronald B. Davies & Zuzanna Studnicka, 2022. "Tariff Evasion, the Trade Gap, and Structural Trade," CESifo Working Paper Series 10151, CESifo.
  64. Honorio Kume & Guida Piani & Pedro Miranda, 2010. "Tarifas De Importação E Evasão Fiscal No Brasil," Discussion Papers 1468, Instituto de Pesquisa Econômica Aplicada - IPEA.
  65. Francesco Caselli & Guy Michaels, 2013. "Do Oil Windfalls Improve Living Standards? Evidence from Brazil," American Economic Journal: Applied Economics, American Economic Association, vol. 5(1), pages 208-238, January.
  66. Mary Hallward-Driemeier & Lant Pritchett, 2015. "How Business Is Done in the Developing World: Deals versus Rules," Journal of Economic Perspectives, American Economic Association, vol. 29(3), pages 121-140, Summer.
  67. Sandra Sequeira, 2016. "Corruption, Trade Costs, and Gains from Tariff Liberalization: Evidence from Southern Africa," American Economic Review, American Economic Association, vol. 106(10), pages 3029-3063, October.
  68. Benjamin A. Olken, 2007. "Monitoring Corruption: Evidence from a Field Experiment in Indonesia," Journal of Political Economy, University of Chicago Press, vol. 115, pages 200-249.
  69. Dequiedt, V. & Geourjon, A.-M. & Rota-Graziosi, G., 2012. "Mutual supervision in preshipment inspection programs," Journal of Development Economics, Elsevier, vol. 99(2), pages 282-291.
  70. Todd Kumler & Eric Verhoogen & Judith Frías, 2020. "Enlisting Employees in Improving Payroll Tax Compliance: Evidence from Mexico," The Review of Economics and Statistics, MIT Press, vol. 102(5), pages 881-896, December.
  71. Derek Kellenberg & Arik Levinson, 2019. "Misreporting trade: Tariff evasion, corruption, and auditing standards," Review of International Economics, Wiley Blackwell, vol. 27(1), pages 106-129, February.
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  73. Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter, 2009. "Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia," Journal of Political Economy, University of Chicago Press, vol. 117(3), pages 504-554, June.
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