How distortive are turnover taxes? : evidence from replacing turnover tax with VAT
Year of publication: |
11 January 2022
|
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Authors: | Bilicka, Katarzyna ; Xing, Jing ; Hou, Xipei |
Publisher: |
London : Centre for Economic Policy Research |
Subject: | turnover tax | Value-added tax | Outsourcing | R\&D investment | Umsatzsteuer | Sales tax | Steuerwirkung | Tax effects | China | Dienstleistungssektor | Service industry | Unternehmenserfolg | Firm performance |
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