China’s VAT Tax Reform: A Boon for the Economy or an Opportunity for Moral Hazard?
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DOI: 10.1142/s0219091520500046
Abstract: In 2012, the Chinese government replaced the existing business sales tax with a Value-added tax for some, but not all, Shanghainese firms. The change was intended to reduce the effective tax rate f... read more here.
Keywords: tax; reform boon; boon economy; china vat ... See more keywords