Effective VAT Rates, Tax Efficiency and Burden: Are Some Industries over-Taxed in China?

Article (Web of Science), Early Access (Web of Science)

• cited authors: Chang, Gene H. H.; Chen, Ye; Chang, Kathryn J. J.
• publication date: June 19, 2023
• webpage: Web of Science
• published in: CHINESE ECONOMY Journal
• category: ECONOMICS Category

keywords

• >
• VAT
• effective tax rate
• tax burden
• tax efficiency