How well-targeted are payroll tax cuts as a response to COVID-19? : evidence from China
Year of publication: |
2022
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Authors: | Cui, Wei ; Hicks, Jeffrey ; Norton, Max |
Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 29.2022, 5, p. 1321-1347
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Subject: | China | COVID | Labor informality | Payroll taxes | Social insurance | Coronavirus | Gewerbesteuer | Local business tax | Wirkungsanalyse | Impact assessment | Steuerwirkung | Tax effects | Sozialversicherungsbeitrag | Social security contribution | Arbeitslosenversicherung | Unemployment insurance | Sozialversicherung | OECD-Staaten | OECD countries | Informelle Wirtschaft | Informal economy |
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