Spillover effects of VAT self-enforcement properties : evidence based on the replacement of business tax with VAT reform
Year of publication: |
2023
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Authors: | Liu, Hang ; Zhao, Yitong |
Published in: |
China journal of accounting research : CJAR. - Guang dong sheng guang zhou shi : [Verlag nicht ermittelbar], ISSN 2214-1421, ZDB-ID 2548343-2. - Vol. 16.2023, 1, Art.-No. 100282, p. 1-17
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Subject: | Corporate Income Tax | Corporate Tax Avoidance | Spillover Effect | VAT | Umsatzsteuer | Sales tax | Spillover-Effekt | Spillover effect | Körperschaftsteuer | Corporate income tax | Steuervermeidung | Tax avoidance | Steuerreform | Tax reform | Steuererhebungsverfahren | Taxation procedure | Unternehmensbesteuerung | Corporate taxation | Steuerwirkung | Tax effects |
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