Tax Rates and Tax Evasion: Evidence from "Missing Imports" in China
收藏NBER2001-10-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w8551
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资源简介：
Tax evasion, by its very nature, is difficult to observe. In this paper, we present a case study of tax evasion in China. The novel feature of our approach is that at a very disaggregated level of individual products, we can measure evasion relatively precisely, by comparing the values that China
提供机构：
美国国家经济研究局
创建时间：
2001-10-01
