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Published in 2017 at "China Economic Review"
DOI: 10.1016/j.chieco.2017.02.003
Abstract: China's VAT pilot program began in Shanghai and was extended to eight provincial-level regions in 2012. We develop a simple model to explore whether and how the VAT pilot expansion affects corporate total tax burden.…
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Keywords:
vat pilot;
tax;
tax burden;
total tax ... See more keywords