Tax Competition and Tax Evasion:Quasi-experimental Evidence from the Household Registration during t

• 作 者: He Fucai
• 机 构: School of Economics,Renmin University of China
• 出 处: 河南大学
• 发表日期: 2017年3期
• 关键词: Household Registration Tax Competition Tax Evasion Triple Difference

　　This paper constructs the DDD econometrical model using the regional difference on implementing the household registration during the period of the Eastern Jin Dynasty and the Song Dynasty,and the average treatment effect shows that the implementing of household registration leads to the decline of the gross number of registered households in each prefecture and the average number of households in each country where effectively were implemented the measures.From the perspectives of economics,the measure of household registration is similar to the effort of expanding the taxpayers and strengthening the management of tax from the government.However,the result concludes that the measure of tax augment from the government leads to widespread tax competition and general tax evasion.In the Placebo check,the paper constructs DD econometrical model and takes the endogenous change on the gross households in each prefecture and the average households in each country administrated by prefectures into account,and the result reveals that the change of the gross households in each prefecture and the average households in each country dont present dominant tendency and the emigration doesnt reverse the average treatment effects originated from the policy of household registration.The paper is not only contribution to enriching historical empirical evidence of tax evasion,but also shed light on the study of universal tax evasion in China.