Tax Rates and Tax Evasion: Evidence from “Missing Imports” in China (JPE 2004)

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Contents

Article

Authors Title Journal Year Edition Pages JEL Codes Keywords
Raymond Fisman, Shang‐Jin Wei Tax Rates and Tax Evasion: Evidence from “Missing Imports” in China JPE 2004 2 471-96 F10, H20 Corruption, Laffer curve, Tax evasion

Article information

Program code Data Readme Method(s) & estimation Data type Data used Origin of data used Software used (Version)
- - - Clustering - tariff schedule, Hong Kong’s reported exports to China at the product level, China’s reported imports from Hong Kong, World Bank’s World Integrated Trade Solution (WITS) Hong Kong, China -

Replication of this study

Authors Title Journal Year Edition Pages JEL Codes Keywords Replication type Replication result [refer to replication type 1 and 2] Raw data Call into question Authors statement

References

DOI: 10.1086/381476 IDEAS: a/ucp/jpolec/v112y2004i2p471-500.html EconPapers: RePEc:ucp:jpolec:v:112:y:2004:i:2:p:471-500


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