• [A]s tax rates rise above the median level of 34 percent, the extent of evasion rises dramatically. Higher tax rates provoke tax...

Published Versions

Fisman, Raymond and Shang-Jin Wei. "Tax Rates And Tax Evasion: Evidence From 'Missing Imports' In China," Journal of Political Economy, 2004, v112(2,Apr), 471-496. citation courtesy of

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