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~language:"eng"
~person:"Liu, Xuepeng"
~subject:"Steuervermeidung"
~type_genre:"Aufsatz in Zeitschrift"
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Steuervermeidung
Criminal tax law
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Exportsteuer
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Tax avoidance
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Tax evasion
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China
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Export
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Export tax rebate
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Export tax rebates
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Processing trade
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Sales tax
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Liu, Xuepeng
Das, Kuntal K.
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International review of economics & finance : IREF
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Journal of development economics
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ECONIS (ZBW)
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Tax evasion through trade intermediation : evidence from Chinese exporters
Liu, Xuepeng
;
Shi, Huimin
;
Ferrantino, Michael Joseph
- In:
International review of economics & finance : IREF
42
(
2016
),
pp. 518-535
Persistent link: https://www.econbiz.de/10011625262
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Tax avoidance through re-imports : the case of redundant trade
Xuepeng, Liu
- In:
Journal of development economics
104
(
2013
),
pp. 152-164
Persistent link: https://www.econbiz.de/10009792625
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