Tax Rates and Tax Evasion: Evidence from "Missing Imports" in China
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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
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美国国家经济研究局创建时间：
2001-10-01
