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Outsourcing Tariff Evasion : A New Explanation for Entrepot Trade
Fisman, Raymond J. - 2010
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/10012760465
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Tax Rates and Tax Evasion : Evidence from "Missing Imports" in China
Fisman, Raymond J.; Wei, Shang-Jin - 2021
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/10013228006
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Taking Stock of Trade Policy Uncertainty : Evidence from China's Pre-Wto Accession
Alessandria, George A. - 2019
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/10012868197
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Agricultural Trade Reform and Rural Prosperity : Lessons from China
Huang, Jikun - 2015
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/10012750221
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Deterring Property Tax Delinquency in Philadelphia : An Experimental Evaluation of Nudge Strategies
Chirico, Michael - 2017
Municipal governments commonly confront the problem of tardy or delinquent property tax payments. We implement an experiment in property tax collection for tardy taxpayers in the City of Philadelphia for the calendar year, 2015. The experiment sent one of seven reminder letters to the tardy...
Persistent link: https://www.econbiz.de/10012960793
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Norms, Enforcement, and Tax Evasion
Besley, Timothy J. - 2019
This paper studies individual and social motives in tax evasion. We build a simple dynamic model that incorporates these motives and their interaction. The social motives underpin the role of norms and is the source of the dynamics that we study. Our empirical analysis exploits the adoption in...
Persistent link: https://www.econbiz.de/10012891789
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The Economics of Corporate Tax Selfishness
Slemrod, Joel B. - 2010
This paper offers an economics perspective on corporate tax noncompliance. It first reviews what is known about the extent and nature of corporate tax noncompliance and the resources devoted to enforcement. It then addresses the supply of corporate noncompliance -- the industrial organization of...
Persistent link: https://www.econbiz.de/10012761654
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International Capital Mobility and Tax Evasion
Giovannini, Alberto - 2010
This paper studies the welfare effects of international investment to evade domestic taxes on domestic investment income. Capital mobility for tax evasion eliminates distortions in the intertemporal allocation of consumption, but introduces distortions in domestic production. Conversely, a...
Persistent link: https://www.econbiz.de/10012763449
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Shaming Tax Delinquents
Perez-Truglia, Ricardo - 2015
Many federal and local governments rely on shaming penalties to achieve policy goals, but little is known about how shaming works. Such penalties may be ineffective, or even backfire by crowding out intrinsic motivation. In this paper, we study shaming in the context of the collection of tax...
Persistent link: https://www.econbiz.de/10013021027
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Misreporting Trade : Tariff Evasion, Corruption, and Auditing Standards
Kellenberg, Derek - 2016
In official international trade statistics, annual commerce between every pair of countries is reported twice: once by the importing country and once by the exporter. These double reports provide an opportunity for audit. In principle, the two reported trade values should differ systematically...
Persistent link: https://www.econbiz.de/10012983673