Assessing effective VAT rates and tax efficiency at industry-level: The case of China

Article (Web of Science)

• cited authors: Chang, Gene H.; Chen, Ye; Chang, Kathryn J.
• publication date: October 1, 2025
• webpage: Web of Science
• published in: CHINA ECONOMIC REVIEW Journal
• category: ECONOMICS Category

keywords

• CGE
• Effective tax rate
• Efficiency ratio
• Industry level
• Tax efficiency
• VAT

• volume: 93