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

by Raymond Fisman & Shang-Jin Wei

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  1. Todd Kumler & Eric Verhoogen & Judith A. Frías, 2013. "Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico," NBER Working Papers 19385, National Bureau of Economic Research, Inc.
  2. 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.
  3. Yang, Dean, 2009. "International Migration and Human Development," MPRA Paper 19212, University Library of Munich, Germany.
  4. Sara LaLumia & James Sallee, 2011. "The Value of Honesty: Empirical Estimates from the Case of the Missing Children," Department of Economics Working Papers 2011-05, Department of Economics, Williams College.
  5. 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.
  6. Benjamin Olken, 2006. "Corruption perceptions vs. corruption reality," Natural Field Experiments 00318, The Field Experiments Website.
  7. 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.
  8. Berger, Melissa & Fellner-Röhling, Gerlinde & Sausgruber, Rupert & Traxler, Christian, 2015. "Higher taxes, more evasion? Evidence from border differentials in TV license fees," ZEW Discussion Papers 15-008, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  9. Aizenman, Joshua & Jinjarak, Yothin, 2005. "The collection efficiency of the value added tax: theory and international evidence," Santa Cruz Department of Economics, Working Paper Series qt42d103zh, Department of Economics, UC Santa Cruz.
  10. 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.
  11. De Benedictis Luca & Nenci Silvia & Santoni Gianluca & Tajoli Lucia & Vicarelli Claudio, 2014. "Network Analysis of World Trade using the BACI-CEPII Dataset," Global Economy Journal, De Gruyter, vol. 14(3-4), pages 57, October.
  12. Azim M. Sadikov & Hans P. Lankes & Dustin Smith & Katrin Elborgh-Woytek & Jean-Jacques Hallaert, 2006. "Fiscal Implications of Multilateral Tariff Cuts," IMF Working Papers 06/203, International Monetary Fund.
  13. 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.
  14. 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.
  15. International Monetary Fund, 2005. "Outsourcing Tariff Evasion; A New Explanation for Entrepôt Trade," IMF Working Papers 05/102, International Monetary Fund.
  16. Roberto Burguet & Juan José Ganuza & José Garcia Montalvo, 2016. "The microeconomics of corruption. A review of thirty years of research," Economics Working Papers 1525, Department of Economics and Business, Universitat Pompeu Fabra.
  17. 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.
  18. Zhi Wang & Shang-Jin Wei, 2008. "The Chinese Export Bundles: Patterns, Puzzles and Possible Explanations," Working Papers id:1774, eSocialSciences.
  19. Huang, Jikun & Rozelle, Scott & Martin, William J. & Liu, Yu, 2007. "Distortions to Agricultural Incentives in China," Agricultural Distortions Working Paper 48478, World Bank.
  20. 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.
  21. Nitsch, Volker, 2011. "Trade mispricing and illicit flows," Darmstadt Discussion Papers in Economics 206, Darmstadt University of Technology, Department of Law and Economics.
  22. 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).
  23. Dai, Meixing & Sidiropoulos, Moïse & Spyromitros, Eleftherios, 2010. "Fiscal policy, institutional quality and central bank transparency," MPRA Paper 23766, University Library of Munich, Germany.
  24. Haizhou Huang & Shang-Jin Wei, 2003. "Monetary Policies for Developing Countries; The Role of Corruption," IMF Working Papers 03/183, International Monetary Fund.
  25. 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.
  26. Epaphra, Manamba, 2015. "Tax Rates and Tax Evasion: Evidence from Missing Imports in Tanzania," MPRA Paper 62328, University Library of Munich, Germany.
  27. Shepherd, Ben, 2009. "Speed Money: Time, Corruption, and Trade," MPRA Paper 17337, University Library of Munich, Germany.
  28. Peter Egger & Jan Prusa, 2014. "The Determinants of Trade Costs: A Random Coefficients Approach," CESifo Working Paper Series 4859, CESifo Group Munich.
  29. 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.
  30. 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.
  31. Anna Maria Mayda & Chad Steinberg, 2007. "Do South-South Trade Agreements Increase Trade? Commodity-Level Evidence from COMESA," IMF Working Papers 07/40, International Monetary Fund.
  32. 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.
  33. 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.
  34. 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.
  35. Liu, Xuepeng & Shi, Huimin & Ferrantino, Michael, 2016. "Tax evasion through trade intermediation: Evidence from Chinese exporters," International Review of Economics & Finance, Elsevier, vol. 42(C), pages 518-535.
  36. Beata S. Javorcik & Shang-Jin Wei, 2009. "Corruption and Cross-Border Investment in Emerging Markets: Firm-Level Evidence," Working Papers 062009, Hong Kong Institute for Monetary Research.
  37. Abhijit Banerjee & Sendhil Mullainathan & Rema Hanna, 2012. "Corruption," NBER Working Papers 17968, National Bureau of Economic Research, Inc.
    • Abhijit Banerjee & Rema Hanna & Sendhil Mullainathan, 2012. "Corruption," Working Papers id:4952, eSocialSciences.
    • Hanna, Rema N. & Mullainathan, Sendhil & Banerjee, Abhijit, 2012. "Corruption," Scholarly Articles 8830779, Harvard Kennedy School of Government.
    • Banerjee, Abhijit & Hanna, Rema & Mullainathan, Sendhil, 2012. "Corruption," Working Paper Series rwp12-023, Harvard University, John F. Kennedy School of Government.
  38. Javorcik, Beata S. & Narciso, Gaia, 2007. "Differentiated products and evasion of import tariffs," Policy Research Working Paper Series 4123, The World Bank.
  39. 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.
  40. 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, 06.
  41. Carmelo León & Jorge Araña & Javier León, 2013. "Correcting for Scale Perception Bias in Measuring Corruption: an Application to Chile and Spain," Social Indicators Research- An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 114(3), pages 977-995, December.
  42. Francesco Caselli & Guy Michaels, 2013. "Do oil windfalls improve living standards? Evidence from Brazil," LSE Research Online Documents on Economics 48086, London School of Economics and Political Science, LSE Library.
  43. repec:dau:papers:123456789/14545 is not listed on IDEAS
  44. 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.
  45. Vianney Dequiedt & Anne-Marie Geourjon & Grégoire Rota-Graziosi, 2011. "Mutual Supervision in Preshipment Inspection Programs," Working Papers halshs-00554316, HAL.
  46. 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.
  47. 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.
  48. Benjamin Olken, 2005. "Monitoring corruption: Evidence from a field experiment in indonesia," Natural Field Experiments 00317, The Field Experiments Website.
  49. 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.
  50. 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 121-40, Summer.
  51. Jørgen Andersen, 2012. "Costs of taxation and the size of government," Public Choice, Springer, vol. 153(1), pages 83-115, October.
  52. Brockmeyer,Anne & Hernandez,Marco, 2016. "Taxation, information, and withholding : evidence from Costa Rica," Policy Research Working Paper Series 7600, The World Bank.
  53. David Card & Enrico Moretti, 2005. "Does Voting Technology Affect Election Outcomes? Touch-screen Voting and the 2004 Presidential Election," NBER Working Papers 11309, National Bureau of Economic Research, Inc.
  54. 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.
  55. Cerqueti, Roy & Coppier, Raffaella, 2009. "Tax revenues, fiscal corruption and "shame" costs," Economic Modelling, Elsevier, vol. 26(6), pages 1239-1244, November.
  56. 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.
  57. 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.
  58. Afontsev Serguey, 2004. "Political economy of tariff unification: the case of Russia," EERC Working Paper Series 04-12e, EERC Research Network, Russia and CIS.
  59. Ferrier, Peyton Michael, 2008. "Illicit Agricultural Trade," Agricultural and Resource Economics Review, Northeastern Agricultural and Resource Economics Association, vol. 37(2), October.
  60. 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.
  61. 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.
  62. 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.
  63. 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.
  64. 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.
  65. Stefano DellaVigna & Eliana La Ferrara, 2007. "Detecting Illegal Arms Trade," NBER Working Papers 13355, National Bureau of Economic Research, Inc.
  66. Prachi Mishra & Arvind Subramanian & Petia Topalova, 2007. "Policies, Enforcement, and Customs Evasion; Evidence from India," IMF Working Papers 07/60, International Monetary Fund.
  67. Portugal-Perez, Alberto & Wilson, John S., 2008. "Why trade facilitation matters to Africa ?," Policy Research Working Paper Series 4719, The World Bank.
  68. repec:oxf:wpaper:oxcarre-research-paper-139 is not listed on IDEAS
  69. 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).
  70. Levin, Jörgen & Widell, Lars M., 2014. "Tax evasion in Kenya and Tanzania: Evidence from missing imports," Economic Modelling, Elsevier, vol. 39(C), pages 151-162.
  71. Lee Branstetter & Nicholas Lardy, 2006. "China's Embrace of Globalization," NBER Working Papers 12373, National Bureau of Economic Research, Inc.
  72. 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.
  73. Liu, Antung Anthony, 2012. "Tax Evasion and Optimal Environmental Taxes," Discussion Papers dp-12-37, Resources For the Future.
  74. Olivier Cadot & Jose Anson & Marcelo Olarreaga, 2003. "Tariff evasion and customs corruption : does pre-shipment inspection help?," Policy Research Working Paper Series 3156, The World Bank.
  75. Lee Branstetter & Nicholas Lardy, 2006. "China's Embrace of Globalisation," Working Papers id:640, eSocialSciences.
  76. Miriam Bruhn, 2011. "Reforming Business Taxes : What is the Effect on Private Sector Development?," World Bank Other Operational Studies 11053, The World Bank.
  77. Céline CARRERE & Christopher GRIGORIOU, 2015. "Can mirror data help to capture informal international trade?," Working Papers P123, FERDI.
  78. 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.
  79. Huang, Haizhou & Wei, Shang-Jin, 2005. "Monetary Policies for Developing Countries: The Role of Institutional Quality," CEPR Discussion Papers 4911, C.E.P.R. Discussion Papers.
  80. Zhi Wang & Shang-Jin Wei, 2008. "What Accounts for the Rising Sophistication of China's Exports?," NBER Working Papers 13771, National Bureau of Economic Research, Inc.
  81. 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.
  82. repec:hal:wpaper:halshs-00565224 is not listed on IDEAS
  83. Honorio Kume & Guida Piani & Pedro Miranda, 2010. "Tarifas De Importação E Evasão Fiscal No Brasil," Discussion Papers 1468, Instituto de Pesquisa Econômica Aplicada - IPEA.
  84. Mirco Tonin, 2014. "Reporting import tariffs (and other taxes)," International Tax and Public Finance, Springer, vol. 21(1), pages 153-173, February.
  85. Liu, Antung Anthony, 2013. "Tax evasion and optimal environmental taxes," Journal of Environmental Economics and Management, Elsevier, vol. 66(3), pages 656-670.
  86. Juan Carlos Suárez Serrato & Xiao Yu Wang & Shuang Zhang, 2016. "The Limits of Meritocracy: Screening Bureaucrats Under Imperfect Verifiability," NBER Working Papers 21963, National Bureau of Economic Research, Inc.
  87. Egger, Peter H. & Larch, Mario, 2012. "Tariff evasion effects in quantitative general equilibrium," Economics Letters, Elsevier, vol. 116(2), pages 262-264.
  88. repec:smu:ecowpa:1301 is not listed on IDEAS
  89. Heid, Benedikt & Larch, Mario, 2016. "Gravity with unemployment," Journal of International Economics, Elsevier, vol. 101(C), pages 70-85.
  90. Reinikka, Ritva & Svensson, Jakob, 2006. "Using Micro-Surveys to Measure and Explain Corruption," World Development, Elsevier, vol. 34(2), pages 359-370, February.
  91. Liu, Xuepeng, 2013. "Tax avoidance through re-imports: The case of redundant trade," Journal of Development Economics, Elsevier, vol. 104(C), pages 152-164.
  92. World Bank & International Finance Corporation, 2006. "Doing Business 2007 : How to Reform," World Bank Publications, The World Bank, number 7245, August.
  93. 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.
  94. 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).
  95. 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.
  96. repec:dau:papers:123456789/13784 is not listed on IDEAS
  97. Javorcik, Beata & Narciso, Gaia, 2013. "Accession to the World Trade Organization and Tariff Evasion," CEPR Discussion Papers 9592, C.E.P.R. Discussion Papers.
  98. 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.
  99. 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.
  100. Tamás K. Papp & Elöd Takáts, 2008. "Tax Rate Cuts and Tax Compliance—The Laffer Curve Revisited," IMF Working Papers 08/7, International Monetary Fund.
  101. 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.
  102. 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.
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