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Applied economics letters
OECD/G20 Base Erosion and Profit Shifting Project
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VAT thresholds and tax assessment : evidence from Taiwan
Wu, Da-Kai
;
Chen, Joseph
;
Huang, Shih-Chang
- In:
Applied economics letters
30
(
2023
)
10
,
pp. 1314-1317
Persistent link: https://www.econbiz.de/10014304234
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2
Are sales and taxes "sticky"? : empirical evidence of the impact of tax enforcement on tax revenue growth in China
Guo, Furong
;
Gan, Shengdao
;
Yang, Wei
;
Kuang, Peiying
- In:
Applied economics letters
28
(
2021
)
8
,
pp. 663-667
Persistent link: https://www.econbiz.de/10012501589
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