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Tax evasion through trade intermediation : evidence from Chinese exporters

Author: Xuepeng Liu; Huimin Shi; Michael J Ferrantino; World Bank. Trade and Competitiveness Global Practice Group.
Publisher: [Washington, D.C.] : World Bank, ©2015.
Series: Policy research working papers, 7232.
Edition/Format:   eBook : Document : International government publication : English
Summary:
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 policy, production firms can effectively evade value-added taxes by underreporting their selling prices to domestic intermediary  Read more...
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Material Type: Document, Government publication, International government publication, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Xuepeng Liu; Huimin Shi; Michael J Ferrantino; World Bank. Trade and Competitiveness Global Practice Group.
OCLC Number: 907646797
Notes: "April 2015."
"World Bank Group, Trade and Competitiveness Global Practice Group."
Description: 1 online resource (45 pages).
Series Title: Policy research working papers, 7232.
Responsibility: Xuepeng Liu, Huimin Shi, and Michael Ferrantino.

Abstract:

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 policy, production firms can effectively evade value-added taxes by underreporting their selling prices to domestic intermediary trading firms, especially when they sell differentiated products. Even for a moderate level of underreporting, the revenue loss is close to one billion U.S. dollars. The paper also finds that such underreporting behavior through domestic intermediaries may be associated with cross-border evasion through underreporting export values to foreign partners. In addition, the results indicate that the evasion motive is stronger for larger transactions.

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