- Brandt, Loren et al. (2017). “WTO Accession and Performance of Chinese Manufacturing Firms”. In: _American Economic Review_ 107(9), pp. 2784–2820.

- Browning, Edgar K. (1978). “The Burden of Taxation.” In: _Journal of Political Economy_ 86(4), pp. 649–671. doi: 10.1086/260703.

- Buettner, Thiess and Boryana Madzharova (2018). “WTO membership and the shift to consumption taxes”. In: _World Development_ 108(1), pp. 197–218.

- Cage, Julia and Lucie Gadenne (2018). “Tax revenues and the fiscal cost of trade liberalization, 1792-2006”. In: _Explorations in Economic History_ 70, pp. 1–24.

- Cameron, Colin, Jonah Gelbach, and Douglas Miller (2008). “Bootstrap-Based Improvements for Inference with Clustered Standard Errors”. In: _Review of Economics and Statistics_ 90(3), pp. 414–27.

- Carey, David and Josette Rabesona (2004). “Tax Ratios on Labor and Capital Income and on Consumption.” In: _Measuring the Tax Burden on Capital and Labor._ Ed. by Peter B. Sørensen. MIT Press. doi: 10.7551/mitpress/4522.001.0001.

- Cette, Gilbert, Lorraine Koehl, and Thomas Philippon (2020). “Labor share”. In: _Economics Letters_ 188, p. 108979. issn: 0165-1765. doi: https://doi.org/10.1016/j.econlet.2020.108979. url: . https://www.sciencedirect.com/science/article/pii/S0165176520300239

- Chaisemartin, Clément de and Xavier D’Haultfœuille (Sept. 2020). “Two-Way Fixed Effects Estimators with Heterogeneous Treatment Effects”. In: _American Economic Review_ 110(9), pp. 2964–96. doi: 10.1257/aer.20181169. url: https://www.aeaweb.org/articles?id=10. 1257/aer.20181169.

- Chari, Anusha, Peter Henry, and Diego Sasson (2012). “Capital Market Integration and Wages”. In: _American Economic Journal: Macroeconomics_ 4(2), pp. 102–132.

- . url:

- China Daily (2018). _Taxation: Historical development_ https://govt.chinadaily.com.cn/s/ .

- 201809/20/WS5c08d6fe498eefb3fe46e52c/historical-development.html

- Chinn, Menzie and Hiro Ito (2006). “What Matters for Financial Development? Capital Controls, Institutions, and Interactions”. In: _Journal of Development Economics_ 81(1), pp. 163–192.

- CIAT and IDB (2019). _IDB-CIAT Revenue Collection Database_ . url: https://www.ciat.org/idb.

- ciat-revenue-collection-database/?lang=en

- Cogneau, Denis et al. (2021). “Taxation in Africa from Colonial Times to Present Evidence from former French colonies 1900-2018”. In: _Working Paper_ .

- Devereux, Michael P. (2004). “Measuring Taxes on Income from Capital.” In: _Measuring the Tax Burden on Capital and Labor._ Ed. by Peter B. Sørensen. MIT Press. doi: 10.7551/ .

- mitpress/4522.001.0001

- Dix-Carneiro, Rafael, Pinelopi Goldberg, et al. (Jan. 2021). _Trade and Informality in the Presence of Labor Market Frictions and Regulations_ . Working Paper 28391. National Bureau of Economic Research. doi: 10.3386/w28391. url: http://www.nber.org/papers/w28391.

- Dix-Carneiro, Rafael and Brian Kovak (2017). “Trade Liberalization and Regional Dynamics”. In: _American Economic Review_ 107(10), pp. 2908–46.

- Eaton, Jonathan and Samuel Kortum (2002). “Technology, Geography, and Trade.” In: _Econometrica_ 70(5), pp. 1741–79.

- Egger, Peter H., Sergey Nigai, and Nora M. Strecker (2019). “The Taxing Deed of Globalization.” In: _American Economic Review_ 109(2), pp. 353–90. doi: 10.1257/aer.20160600.

36