Analysis on the policy effect of replacing business tax with added-value tax
Shaogang Liao; Ying Pan
| Year of publication: |
2015
|
|---|---|
| Authors: | Liao, Shaogang ; Pan, Ying |
| Published in: |
International journal of economics, finance and management sciences : IJEFM. - [New York, NY] : Science Publishing Group, ISSN 2326-9553, ZDB-ID 2758929-8. - Vol. 3.2015, 3, p. 162-171
|
| Subject: | Replacing Business Tax with VAT | Micro-Effect | Macro-Effect | Industrial Structure | Perfect Tax System | Umsatzsteuer | Sales tax | Unternehmensbesteuerung | Corporate taxation | Theorie | Theory | Steuerwirkung | Tax effects | Steuersystem | Tax system | Gewerbesteuer | Local business tax |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011389678