<?xml version="1.0" encoding="UTF-8"?><xml><records><record><source-app name="Biblio" version="7.x">Drupal-Biblio</source-app><ref-type>17</ref-type><contributors><authors><author><style face="normal" font="default" size="100%">Li, Lixing;  *Ma, Guangrong</style></author></authors></contributors><titles><title><style face="normal" font="default" size="100%">Government size and tax evasion: evidence from china</style></title><secondary-title><style face="normal" font="default" size="100%">Pacific Economic Review</style></secondary-title><short-title><style face="normal" font="default" size="100%">Government size and tax evasion: evidence from china</style></short-title></titles><dates><year><style  face="normal" font="default" size="100%">2015</style></year><pub-dates><date><style  face="normal" font="default" size="100%">2015/5</style></date></pub-dates></dates><volume><style face="normal" font="default" size="100%">20</style></volume><pages><style face="normal" font="default" size="100%">346-364</style></pages><isbn><style face="normal" font="default" size="100%">1361-374X</style></isbn><language><style face="normal" font="default" size="100%">eng</style></language><abstract><style face="normal" font="default" size="100%">This paper investigates how government size affects tax evasion in China. Using matched county-firm data for 1998-2005, we estimate the impact of county government size on the relationship between a firm's reported profit and imputed profit based on the national income accounts. A larger government is found to be correlated with more severe tax evasion, especially for state-owned and collectively-owned firms. Such an effect is stronger when local governance become worse. This paper shows that a large government does not bring about a strong state capacity to enforce tax rules at the local level in China.</style></abstract><issue><style face="normal" font="default" size="100%">2</style></issue><custom7><style face="normal" font="default" size="100%">000354130100008</style></custom7><section><style face="normal" font="default" size="100%">346</style></section></record></records></xml>