2020
DOI: 10.9734/jemt/2020/v26i530256
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Empirical Analyses of Tax Base Erosion and Economic Growth: Evidence in China, 1990-2018

Abstract: Dixon [1] defines subterranean economy(SE) as a mixture of nonmarket economic activities, including home production, prohibited production and distribution of proscribed substances and legal market activities that are concealed for reasons such as tax-evasion.  Whilst the existence of SE in most countries. Up to now there are lack of consensus on the appropriate methodology for estimating its turning point. This paper seeks to shorten this gap by using Kuznets approach to analyze this results. We take China as… Show more

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