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Tax Rates and Tax Evasion: Evidence from “Missing Imports” in China

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Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1016/0047-2727(72)90010-2openalex-snapshot
Income tax evasion: a theoretical analysis
inferredcites →https://doi.org/10.1016/0047-2727(74)90037-1openalex-snapshot
Income tax evasion: A theoretical analysis
inferredcites →https://doi.org/10.1093/wber/8.1.1openalex-snapshot
Tariff Rates, Tariff Revenue, and Tariff Reform: Some New Facts
inferredcites →https://doi.org/10.1111/j.1468-0084.1964.mp27004007.xopenalex-snapshot
ON THE UNDERINVOICING OF IMPORTS 1
inferredcites →https://doi.org/10.1257/aer.90.2.155openalex-snapshot
Aggregation Bias in the Factor Content of Trade: Evidence from U.S. Manufacturing
inferredcites →https://doi.org/10.2307/1924181openalex-snapshot
Tax Evasion and Tax Rates: An Analysis of Individual Returns
inferredcites →https://doi.org/10.2307/2601005openalex-snapshot
An Econometric Analysis of Income Tax Evasion and Its Detection
inferredcites →https://doi.org/10.2469/faj.v33.n6.26openalex-snapshot
The Subterranean Economy
inferredcites →https://doi.org/10.3386/w7473openalex-snapshot
Tax Avoidance, Evasion, and Administration

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Taxing the online haven: Impacts of the EU VAT reform on cross-border e-commerce
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Protectionism, evasion and household welfare evidence from Nigeria’s import bans
inferred← citeshttps://doi.org/10.1016/j.jue.2024.103668openalex-snapshot
The role of agents in fraudulent activities: Evidence from the housing market in Beijing
inferred← citeshttps://doi.org/10.1016/j.jwb.2016.12.006openalex-snapshot
Competition and corporate tax evasion: An institution-based view
inferred← citeshttps://doi.org/10.1016/j.jwb.2022.101410openalex-snapshot
Rethinking corruption in international business: An empirical review
inferred← citeshttps://doi.org/10.1016/j.qref.2019.05.010openalex-snapshot
Import tax evasion and avoidance: Evidence from Iran
inferred← citeshttps://doi.org/10.1016/j.qref.2021.10.002openalex-snapshot
Is it me or you? A deeper insight into profile of misreporting economies
inferred← citeshttps://doi.org/10.1016/j.qref.2024.02.007openalex-snapshot
Do more harm than good? The optional reverse charge mechanism against cross-border tax fraud
inferred← citeshttps://doi.org/10.1016/j.regsciurbeco.2022.103804openalex-snapshot
Rent-tax substitution and its impact on firms: Evidence from housing purchase limits policy in China
inferred← citeshttps://doi.org/10.1016/j.resourpol.2021.102352openalex-snapshot
Abnormal pricing in international commodity trade: Empirical evidence from Switzerland
inferred← citeshttps://doi.org/10.1016/j.socec.2024.102326openalex-snapshot
Related examinations and tax compliance
inferred← citeshttps://doi.org/10.1016/j.strueco.2024.12.011openalex-snapshot
IT liberalization, trade expansion, and firm innovation: Evidence from China
inferred← citeshttps://doi.org/10.1016/j.strueco.2025.05.020openalex-snapshot
The natural experiment of sanctioning a big economy: Who wins comparative advantages?
inferred← citeshttps://doi.org/10.1016/j.worlddev.2005.03.009openalex-snapshot
Using Micro-Surveys to Measure and Explain Corruption
inferred← citeshttps://doi.org/10.1016/j.worlddev.2025.106969openalex-snapshot
Illicit animal trade and infectious diseases
inferred← citeshttps://doi.org/10.1016/j.worlddev.2025.107074openalex-snapshot
Tracking Chinese aid through China Customs
inferred← citeshttps://doi.org/10.1016/s0313-5926(12)50020-2openalex-snapshot
Competition and Tax Evasion: A Cross Country Study
inferred← citeshttps://doi.org/10.1016/s2212-5671(13)00236-0openalex-snapshot
Determinants of Tax Evasion on Imported Vehicles
inferred← citeshttps://doi.org/10.1016/s2212-5671(15)01654-8openalex-snapshot
Doing Business in the Countries of Visegrad Group
inferred← citeshttps://doi.org/10.1017/9781108556668openalex-snapshot
Democracies in Peril
inferred← citeshttps://doi.org/10.1017/9781108556668.001openalex-snapshot
Preface
inferred← citeshttps://doi.org/10.1017/9781108556668.002openalex-snapshot
Introduction
inferred← citeshttps://doi.org/10.1017/9781108556668.003openalex-snapshot
The Problem and Puzzle
inferred← citeshttps://doi.org/10.1017/9781108556668.004openalex-snapshot
Democracies in Peril
inferred← citeshttps://doi.org/10.1017/9781108556668.005openalex-snapshot
Empirical Assessment: Democracies in Peril
inferred← citeshttps://doi.org/10.1017/9781108556668.006openalex-snapshot
Why Democratic Citizens Resist
inferred← citeshttps://doi.org/10.1017/9781108556668.007openalex-snapshot
Why Firms Resist
inferred← citeshttps://doi.org/10.1017/9781108556668.008openalex-snapshot
The Repercussions: Who Suffers?
inferred← citeshttps://doi.org/10.1017/9781108556668.009openalex-snapshot
Democratic Country Example: India
inferred← citeshttps://doi.org/10.1017/9781108556668.010openalex-snapshot
Conservative Authoritarian Country Example: China
inferred← citeshttps://doi.org/10.1017/9781108556668.011openalex-snapshot
Liberal Authoritarian Country Examples: Jordan and Tunisia
inferred← citeshttps://doi.org/10.1017/9781108556668.012openalex-snapshot
Conclusion
inferred← citeshttps://doi.org/10.1017/9781108556668.013openalex-snapshot
Appendix A
inferred← citeshttps://doi.org/10.1017/9781108556668.014openalex-snapshot
Appendix B
inferred← citeshttps://doi.org/10.1017/9781108556668.015openalex-snapshot
Appendix C
inferred← citeshttps://doi.org/10.1017/9781108556668.016openalex-snapshot
Appendix D
inferred← citeshttps://doi.org/10.1017/9781108556668.017openalex-snapshot
Appendix E
inferred← citeshttps://doi.org/10.1017/9781108556668.018openalex-snapshot
Appendix F
inferred← citeshttps://doi.org/10.1017/9781108556668.019openalex-snapshot
Appendix G
inferred← citeshttps://doi.org/10.1017/9781108556668.020openalex-snapshot
Appendix H
inferred← citeshttps://doi.org/10.1017/9781108556668.021openalex-snapshot
Appendix I
inferred← citeshttps://doi.org/10.1017/9781108556668.022openalex-snapshot
Appendix J
inferred← citeshttps://doi.org/10.1017/9781108556668.023openalex-snapshot
Appendix K
inferred← citeshttps://doi.org/10.1017/9781108556668.024openalex-snapshot
Appendix L
inferred← citeshttps://doi.org/10.1017/9781108556668.025openalex-snapshot
References
inferred← citeshttps://doi.org/10.1017/9781108556668.026openalex-snapshot
Index
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