The response of small firms to VAT thresholds : evidence from China
Year of publication: |
2021
|
---|---|
Authors: | Kou, Enhui ; Sun, Yukun ; Yue, Linfeng |
Published in: |
Applied economics letters. - New York, NY : Routledge, ISSN 1466-4291, ZDB-ID 1484783-8. - Vol. 28.2021, 17, p. 1526-1530
|
Subject: | bunching | small-scale taxpayers | Value-added Tax | Umsatzsteuer | Sales tax | China | KMU | SME |
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