Showing 1 - 10 of 1,094
that entrepots may facilitate tariff evasion. Using data on direct exports to mainland China and indirect exports via Hong …
Persistent link: https://www.econbiz.de/10012465839
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 …
Persistent link: https://www.econbiz.de/10012470167
How much has the US-China tariff war impacted economic outcomes in China? We address this question using high … grids with negligible direct exposure to the US tariffs accounted for up to 70% of China's population, we infer that the 2 … (manufacturing employment) relative to unaffected grids. By contrast, we do not find significant effects from China's retaliatory …
Persistent link: https://www.econbiz.de/10012660027
We study the effects on trade from the annual tariff uncertainty about China's MFN status renewal prior to joining the …
Persistent link: https://www.econbiz.de/10012479914
Tariffs on agricultural products fell sharply in China both prior to, and as a consequence of, China's accession to the … WTO. The paper examines the nature of agricultural trade reform in China since 1981, and finds that protection was quite …
Persistent link: https://www.econbiz.de/10012464695
tariff escalation increasing in the extent of downstream returns to scale. A quantitative evaluation of the US-China trade …
Persistent link: https://www.econbiz.de/10013334443
our theoretical results to China's 2001 WTO accession, we find that China's tariff reductions exceeded reciprocity norms …, increasing real incomes but amplifying the manufacturing employment dislocation - the China Shock - in the United States and …
Persistent link: https://www.econbiz.de/10015056161
When tax structure changes, people may alter their consumption basket, but they also may call and give new instructions to their accountant, change their reports to the IRS, change the timing of transactions, and undertake a range of other actions that do not directly involve a change in their...
Persistent link: https://www.econbiz.de/10012471303
This paper uses time-series data to investigate how changes in capital gains tax rates affect taxpayer compliance. It finds that a one percent increase in the marginal tax rate reduces voluntary compliance by between one half and one percent. These results confirm the findings of previous...
Persistent link: https://www.econbiz.de/10012476950
Amnesties are widely used in society to rehabilitate past sinners, to collect resources, such as library books, that would otherwise be unrecoverable, and to make enforcement easier by reducing the ranks of delinquents. Over the past four years, tax amnesties have emerged as a major instrument...
Persistent link: https://www.econbiz.de/10012476973