Biased Tax Enforcement as a Trade Barrier: The Role of Mandated Transparency at Customs

SSRN Electronic Journal 2026 Preprint Open access

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Authors: Jiancong Liu

DOI: 10.2139/ssrn.6022335

Cited by: 0

References: 52

Fields of Study & Subjects

Corporate Taxation and Avoidance Taxation and Compliance Studies Global trade and economics

References 52