Export tax and import-tariff avoidance : evidence from the trade data discrepancy in the China-New Zealand trade
Kuntal K. Das, Laura Meriluoto and Amy Rice
| Year of publication: |
2020
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|---|---|
| Authors: | Das, Kuntal K. ; Meriluoto, Laura ; Rice, Amy |
| Published in: |
New Zealand economic papers. - London [u.a.] : Routledge, Taylor & Francis Group, ISSN 1943-4863, ZDB-ID 2400373-6. - Vol. 54.2020, 2, p. 161-189
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| Subject: | tariff avoidance | tax avoidance | Trade data discrepancy | trade misinvoicing | VAT | VAT rebate | Umsatzsteuer | Sales tax | Steuervermeidung | Tax avoidance | Exportsteuer | Export tax | Außenhandel | Foreign trade | Neuseeland | New Zealand | Welt | World | China | Außenhandelsstatistik | Foreign trade statistics | Handelseffekt | Trade effect |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/00779954.2019.1624598 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012256295