Evasion behaviors of exporters and importers : evidence from the US-China trade data discrepancy
Michael J. Ferrantino; Xuepeng Liu; Zhi Wang
| Year of publication: |
2012
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|---|---|
| Authors: | Ferrantino, Michael Joseph ; Liu, Xuepeng ; Wang, Zhi |
| Published in: |
Journal of international economics. - Amsterdam [u.a.] : Elsevier, ISSN 0022-1996, ZDB-ID 120143-8. - Vol. 86.2012, 1, p. 141-157
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| Subject: | Trade data discrepancy | Tax evasion | Export VAT rebates | Transfer pricing | China | Export | Verrechnungspreis | Außenhandelsstatistik | Foreign trade statistics | Steuervermeidung | Tax avoidance | Umsatzsteuer | Sales tax | Außenhandel | Foreign trade | Import | Steuerflucht | Cross-border tax evasion | Steuerstrafrecht | Criminal tax law |