Does VAT have higher tax compliance than a turnover tax? : evidence from China
Jianjun Li, Xuan Wang
| Year of publication: |
2020
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|---|---|
| Authors: | Li, Jianjun ; Wang, Xuan |
| Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 27.2020, 2, p. 280-311
|
| Subject: | Value-added tax | Tax compliance | Business tax | China | Umsatzsteuer | Sales tax | Steuermoral | Unternehmensbesteuerung | Corporate taxation |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s10797-019-09567-4 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012226525