How distortive are turnover taxes? : evidence from replacing turnover tax with VAT

Jing Xing, Katarzyna Bilicka, and Xipei Hou

Year of publication:	January 2022
Authors:	Xing, Jing ; Bilicka, Katarzyna ; Hou, Xipei
Publisher:	[Oxford] : [University of Oxford, Sai͏̈d Business School, Centre for Business Taxation]
Subject:	turnover tax \| value-added tax \| outsourcing \| R&D investment \| Umsatzsteuer \| Sales tax \| Steuerwirkung \| Tax effects \| Outsourcing \| China \| Dienstleistungssektor \| Service industry \| Unternehmenserfolg \| Firm performance

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