Tax Rates and Tax Evasion: Evidence from “Missing Imports” in China

By Raymond J. Fisman, Shang-jin Wei. Journal of Political Economy, 2004

668 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/aaba37aca36fad65b6fd0d46edd9cf641110cb13

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Citations in the corpus

Corruption in Developing Countries (2012, positive): “Using a similar approach, Fisman and Wei (2004) measured tax evasion by comparing Hong Kong’s reported exports and China’s reported imports of the same products.”
Differentiated Products and Evasion of Import Tariffs (2007, methodology): “…8 out of 10 Eastern European economies, the discrepancy between the export figures reported by Germany and the import data recorded by the importing economy is systematically related to the tariff level.2 In this way, it shows the generality of the pattern found for China by Fisman and Wei (2004).”
The collection efficiency of the Value Added Tax: Theory and international evidence (2005, neutral): “See Fisman and Wei (2004) for empirical evidence on the enforcement problem dealing with tax evasion and imports.”
Monetary Policies for Developing Countries: The Role of Institutional Quality (2006, background): “Wei (2000, 2001), Bai and Wei (2000), Fisman and Wei (2004) and Du and Wei (2004) investigated the consequences of corruption for international capital flows, tax evasion, and stock market volatility.”
Network Analysis of World Trade using the BACI-CEPII Dataset (2014, neutral): “The resulting data is therefore not suited for the analysis of trade smuggling based on the information derived from the discrepancy between reported flows (Fisman and Wei, 2004, 2009; Javorcik and Narciso, 2008; Rotunno and Vézina, 2012).”
The Missing Wealth of Nations: Are Europe and the U.S. net Debtors or net Creditors? (2013, background): “In contrast, there is substantial evidence that the developing world underestimates its imports: Fisman and Wei (2004) show that China’s imports from Hong Kong are systematically underreported for tax reasons.”
Corruption and the costs of redistribution: Micro evidence from Indonesia (2006, neutral): “(Yang, 2003; Fisman and Wei, 2004). each of these previous studies, which required the use of special-purpose surveys, this study provides, to the best of my knowledge, the first example of how corruption can be detected by combining central administrative data with the types of household surveys…”
No Taxation Without Information: Deterrence and Self-Enforcement in the Value Added Tax (2015, neutral): “As discussed in Section I, if we find that transactions that are subject to a paper trail respond less to an increase in the perceived audit probability, this indicates that the paper trail had a preventive deterrence effect prior to the intervention.”
Taxes, Theft, and Firm Performance (2011, neutral): “Fisman and Wei (2004) measure tax evasion based on the difference between Hong Kong's reported exports to China at the product level and China's reported imports from Hong Kong.”
Monitoring Corruption: Evidence from a Field Experiment in Indonesia (2005, background): “…of “caught-red-handed” evidence that could be used to prove 5 For example, Reinikka and Svensson (2004) examine corruption in educational expenditures, Fisman and Wei (2004) and Yang (2004) examine corruption in international trade, Di Tella and Schargrodsky (2003) examine corruption in hospital…”
Corruption in Asia: Pervasiveness and arbitrariness (2007, neutral): “China Gong (2002) Governmental officials’ corruption Collective corruption Fisman and Wei (2004) China’s imports from”
China's Embrace of Globalization (2006, background): “Fisman and Wei (2004) conduct an interesting systematic study of the discrepancies between Hong Kong and mainland Chinese trade statistics, which they term the " evasion gap.”