Residents' income distribution effect of business tax replaced with VAT reform : based on CGE model
Changnan Chen, Zhifang Su and Wenjun Shuai
| Year of publication: |
2022
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| Authors: | Chen, Changnan ; Su, Zhifang ; Shuai, Wenjun |
| Published in: |
Economic research. - Abingdon : Routledge, Taylor & Francis Group, ISSN 1331-677X, ZDB-ID 2171828-3. - Vol. 35.2022, 1,3, p. 2793-2808
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| Subject: | Business tax replaced with VAT reform | income distribution | the CGE model | Einkommensverteilung | Income distribution | Umsatzsteuer | Sales tax | Allgemeines Gleichgewicht | General equilibrium | Steuerreform | Tax reform | Unternehmensbesteuerung | Corporate taxation | CGE-Modell | CGE model | Steuerwirkung | Tax effects | Theorie | Theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/1331677X.2021.1980732 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014383302