Fung, Hung-Gay; Yau, Jot; Zhang, Gaiyan - In: Journal of International Business Studies 42 (2011) 1, pp. 152-176
This study uses reported trade figures from China and Hong Kong to examine the relationships among market impediments, trade figure irregularities, and tax-induced regulatory arbitrage. The empirical findings, consistent with our tax-induced regulatory arbitrage models and the round-tripping...