Tax evasion through trade intermediation evidence from Chinese exporters /

Tax evasion through trade intermediation [electronic resource] : evidence from Chinese exporters / Xuepeng Liu, Huimin Shi, and Michael Ferrantino.

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 partial export value-added tax rebate poli...

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Bibliographic Details
Online Access: Full Text (via Open Knowledge Repository)
Main Author: Liu, Xuepeng
Corporate Author: World Bank. Trade and Competitiveness Global Practice Group
Other Authors: Shi, Huimin, Ferrantino, Michael J.
Format: Electronic eBook
Language:English
Published: [Washington, D.C.] : World Bank, ©2015.
Series:Policy research working papers ; 7232.
Subjects:
Exports > China.
Tax evasion > China.
Value-added tax > China.
Export duties > China.
International economic relations.
Export duties.
Exports.
Tax evasion.
Value-added tax.
China.

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Full Text (via Open Knowledge Repository)

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Call Number: HG3881.5.W57 P63 No. 7232eb
HG3881.5.W57 P63 No. 7232eb Available

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