Asymmetric reform bonus: The impact of VAT pilot expansion on China's corporate total tax burden
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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.… read more here.
Keywords: vat pilot; tax; tax burden; total tax ... See more keywords