Fisman, Raymond; Wei, Shang-Jin - C.E.P.R. Discussion Papers - 2001
Tax evasion, by its very nature, is difficult to observe. In this Paper, we present a case study of tax evasion in … 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 …