Evasion behaviors of exporters and importers: Evidence from the U.S.–China trade data discrepancy
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DOI: 10.1016/j.jinteco.2011.08.006
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More about this item
Keywords
Trade data discrepancy; Tax evasion; Export VAT rebates; Transfer pricing;All these keywords.
JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- F1 - International Economics - - Trade
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