Administrative procedures as tax enforcement tools

We study how common administrative procedures affect firm tax evasion. We begin with the counter-intuitive observation that many firms bunch above, rather than below, large notches in China’s corporate income tax. Cross-sectional patterns suggest that administrative procedures in the prepayment and...

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Veröffentlicht in:	Economics letters 2024-04, Vol.237, p.1-5, Article 111649
Hauptverfasser:	Cui, Wei, Hicks, Jeffrey, Wiebe, Michael
Format:	Artikel
Sprache:	eng
Schlagworte:	Bunching China environment Evasion income tax Tax administration
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