Fisman, Raymond; Wei, Shang-Jin - C.E.P.R. Discussion Papers - 2001
China. The novel feature of our approach is that at a very disaggregated level of individual products, we can measure … evasion relatively precisely, by comparing the values that China reports as imports from Hong Kong, with what Hong Kong … reports as exports to China. We can match up this ‘evasion gap’ with the tariff and VAT tax schedule at the product level. The …