Does value-added tax reform in services accelerate enterprise upgrading? : micro evidence from China
Fei Peng, Ling Wang, Xing Shi and Huaqing Wu
| Year of publication: |
2022
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|---|---|
| Authors: | Peng, Fei ; Wang, Ling ; Shi, Xing ; Wu, Huaqing |
| Published in: |
Applied economics. - New York, NY : Routledge, ISSN 1466-4283, ZDB-ID 1473581-7. - Vol. 54.2022, 9, p. 1093-1109
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| Subject: | China | enterprise upgrading | tax incentive | Value-added tax reform | Umsatzsteuer | Sales tax | Steuerreform | Tax reform | Steuervergünstigung | Tax incentive |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/00036846.2021.1975029 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012875037