GOVERNMENT SIZE AND TAX EVASION: EVIDENCE FROM CHINA

被引：8

作者：

Li, Lixing ^{[1
]}

Ma, Guangrong ^{[2
]}

机构：

[1] Peking Univ, Beijing, Peoples R China

[2] Renmin Univ China, Beijing 100872, Peoples R China

来源：

PACIFIC ECONOMIC REVIEW | 2015年 / 20卷 / 02期

基金：

中国国家自然科学基金; 中国国家社会科学基金;

关键词：

PRODUCTIVITY GROWTH; SHADOW ECONOMIES; STATE CAPACITY; GRABBING HAND; CORRUPTION; AVOIDANCE; POLITICS; POLICY; FIRMS;

D O I：

10.1111/1468-0106.12110

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper investigates how government size affects tax evasion in China. Using matched county-firm data for 1998-2005, we estimate the impact of county government size on the relationship between a firm's reported profit and imputed profit based on the national income accounts. A larger government is found to be correlated with more severe tax evasion, especially for state-owned and collectively-owned firms. Such an effect is stronger when local governance become worse. This paper shows that a large government does not bring about a strong state capacity to enforce tax rules at the local level in China.

引用

页码：346 / 364

页数：19

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