Tax evasion through trade intermediation : evidence from Chinese exporters
Year of publication: |
March 2016
|
---|---|
Authors: | Liu, Xuepeng ; Shi, Huimin ; Ferrantino, Michael Joseph |
Published in: |
International review of economics & finance : IREF. - Amsterdam [u.a.] : Elsevier, ISSN 1059-0560, ZDB-ID 1137476-7. - Vol. 42.2016, p. 518-535
|
Subject: | Trade intermediation | Value added tax | Tax evasion | Export tax rebates | China | Umsatzsteuer | Sales tax | Exportsteuer | Export tax | Steuervermeidung | Tax avoidance | Steuerstrafrecht | Criminal tax law | Export |
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