Missing social security contributions: the role of contribution rate and corporate income tax rate
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DOI: 10.1007/s10797-020-09613-6
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- Wei Cui & Jeffrey Hicks & Max Norton, 2022. "How well-targeted are payroll tax cuts as a response to COVID-19? evidence from China," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(5), pages 1321-1347, October.
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More about this item
Keywords
Social security contribution rate; Corporate income tax; Social security evasion; China;All these keywords.
JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
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