Liu, Xuepeng; Shi, Huimin; Ferrantino, Michael - 2015
Many production firms use intermediary trading firms to export indirectly. This paper uses Chinese export data at the … Chinas partial export value-added tax rebate policy, production firms can effectively evade value-added taxes by … underreporting export values to foreign partners. In addition, the results indicate that the evasion motive is stronger for larger …