Technological adoption and taxation : the case of China's golden tax reform
Year of publication: |
2024
|
---|---|
Authors: | Fan, Haichao ; Liu, Yu ; Qian, Nancy ; Wen, Jaya |
Published in: |
Tax policy and the economy. - Chicago, Ill. : University of Chicago Press, ISSN 1537-2650, ZDB-ID 2058566-4. - Vol. 38.2024, p. 101-122
|
Subject: | Umsatzsteuer | Sales tax | Steuerreform | Tax reform | Besteuerungsverfahren | Taxation procedure | Digitalisierung | Digitization | Steuereinnahmen | Tax revenue | Differenz von Differenzen | Difference in differences | China | 1998-2007 |
-
Raise top taxes rates, not the GST
Apps, Patricia, (2013)
-
Bundesrechnungshof mahnt : Umsatzsteuer
Krause-Junk, Gerold, (2013)
-
Reducing the cyclical variability of local taxes in Japan using a three-factor tax base
D'Arcy, John, (2015)
- More ...
-
Computerizing Vat Invoices in China
Fan, Haichao, (2018)
-
The dynamic effects of computerized VAT invoices on Chinese manufacturing firms
Fan, Haichao, (2018)
-
The dynamic effects of computerized VAT invoices on chinese manufacturing firms
Fan, Haichao, (2018)
- More ...