Many production firms use intermediary trading firms to export indirectly. This paper uses Chinese export data at the transaction level to investigate the tax evasion motive through indirect trade. The paper provides strong evidence that, under China's partial export value-added tax rebate...

This paper introduces a new, publicly available database for tracking merchandise trade in the global value chains for apparel/textile/footwear, motor vehicles and parts, and electronics, developed originally for in-depth analysis at the country level. The data enable tracking of intermediate...