Documents & Reports

Tax evasion through trade intermediation : evidence from Chinese exporters (English)

Abstract

Many production firms use intermediary trading firms to export indirectly. This paper uses Chinese export data at the transaction level to investigate the tax evasion motive through indirect trade. The paper provides strong evidence that, under China's...  See More +

Details

  • Liu, Xuepeng; Shi, Huimin; Ferrantino, Michael Joseph;
  • 2015/04/06 14:04:03
  • Policy Research Working Paper;
  • WPS7232
  • 1
  • 1
  • China
  • East Asia and Pacific
  • 2015/04/06 13:31:31
  • Disclosed
  • Tax evasion through trade intermediation : evidence from Chinese exporters
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