nep-tra New Economics Papers
on Transition Economics
Issue of 2006‒09‒03
five papers chosen by
Tono Sanchez
Universitat de Valencia

  1. Chinese Agricultural Reform the WTO and FTA Negotiations By Shunli Yao
  2. The Incentive to Declare Taxes and Tax Revenue: The Lottery Receipt Experiment in China By Junmin Wan
  3. Trade Liberalization and Employment Effects in Ukraine By A. Christev; O. Kupets; H. Lehmann
  4. Transfer Pricing and Enforcement Policy in Oligopolistic Markets By O. Amerighi
  5. The Incidence and Cost of Job Loss in the Ukrainian Labor Market By H. Lehmann; N. Pignatti; J. Wadsworth

  1. By: Shunli Yao (Beijing Agricultural Trade Policy Dialogue)
    Abstract: China's early industrialization created distortions.This paper identifies major distortions in the Chinese economy in the pre-reform era and brings agricultural distortions into perspective.
    Keywords: Agricultural Reform,China, Liberalization,WTO, FTA
    JEL: F1
    Date: 2006–06
  2. By: Junmin Wan (Osaka University)
    Abstract: We examine the validity of a new system of taxation called lottery receipts in China theoretically and empirically. Tax collection is difficult as the government difficultly monitors the actual economic dealings. To bring out the private information on transaction known only to a seller and a buyer, the government has set up a lottery receipt system which has been tried out in many areas. If the net revenue from a lottery receipt is invested in pure public goods, the lottery receipt will been purchased even if the consumer has expected quasi-linear utility. By issuing a lottery receipt, the government may prevent tax evasion caused by conspiracies between consumers and firms and collect tax effectively. Estimation is performed based on panel data for different periods from a total of 37 districts in Beijing and Tianjin during 1998-2003. The lottery receipt experiment has significantly raised the business tax, the growths of business tax and total tax revenues.
    Keywords: tax evasion, business tax, lottery receipt experiment, random trend (growth) model
    JEL: H26 D81 D82
    Date: 2006–09
  3. By: A. Christev; O. Kupets; H. Lehmann
    Date: 2005
  4. By: O. Amerighi
    Date: 2006
  5. By: H. Lehmann; N. Pignatti; J. Wadsworth
    Date: 2005

This nep-tra issue is ©2006 by Tono Sanchez. It is provided as is without any express or implied warranty. It may be freely redistributed in whole or in part for any purpose. If distributed in part, please include this notice.
General information on the NEP project can be found at For comments please write to the director of NEP, Marco Novarese at <>. Put “NEP” in the subject, otherwise your mail may be rejected.
NEP’s infrastructure is sponsored by the School of Economics and Finance of Massey University in New Zealand.