Maitra, Pushkar; Nielsen, Ingrid; Nyland, Chris; Smyth, … - Department of Econometrics and Business Statistics, … - 2005
This paper draws on a unique data set collected in audits in 2001 and 2002 by the Bureau of Labour and Social Security in Shanghai to examine why firms in Shanghai comply or over-comply with social insurance obligations in a regulatory environment where the expected punishment for non-compliance...