Fisman, Raymond; Wei, Shang-Jin - In: Journal of Political Economy 112 (2004) 2, pp. 471-500
Tax evasion, by its very nature, is difficult to observe. We quantify the effects of tax rates on tax evasion by examining the relationship in China between the tariff schedule and the "evasion gap," which we define as the difference between Hong Kong's reported exports to China at the product...