In recent decades, the growth of information and communications technologies (ICT) and the move toward the digitalization of trade and global value chains has been radically transforming the global trade scene, with important implications for women engaged in trade. In order to identify adequate...

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...