Dongmei, Wang; Cairong, Zhou; Hejie, Sun - In: Journal of Industrial Engineering and Management (JIEM) 7 (2014) 2, pp. 461-474
industry show that, the actual tax burden of China's logistics industry is higher than the optimal taxation. This implies that …/implications: Affected by lack of Chinese logistics industry statistics, we only estimate the optimal taxation of state-owned logistics …