Taxational resource curse: Evidence from China



Assistant Professor Shawn Chen, Business School, University of Western Australia


Other, please see description for details


Tuesday, 11 June, 2019 - 12:15 to 13:30

This presentation will study tax enforcement in a two-sector economy and focus on cross-sector effect of sectoral shocks. Specifically, the study investigates whether business fluctuation in mining sector can translates into volatile tax enforcement in non-mining sectors. A theoretical model suggests sectoral compositional change affect tax enforcement on all sectors in an economy with differential tax rates across sectors.

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