Reported trade figure discrepancy, regulatory arbitrage, and round-tripping: Evidence from the China–Hong Kong trade data
Fung, Hung-Gay, Yau, Jot, Zhang, Gaiyan
Journal of International Business Studies · 2011 · Volume 42 · Issue 1
Abstract
This study uses reported trade figures from China and Hong Kong to examine the relationships among market impediments, trade figure irregularities, and tax
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