Value-added tax reform and service exports : evidence from China
Yan Zhang, Zhuoran Bai and Christopher Findlay
| Year of publication: |
2024
|
|---|---|
| Authors: | Zhang, Yan ; Bai, Zhuoran ; Findlay, Christopher Charles |
| Published in: |
Journal of international trade & economic development : an international and comparative review. - London : Routledge, ISSN 1469-9559, ZDB-ID 2020043-2. - Vol. 33.2024, 4, p. 551-573
|
| Subject: | export tax rebate | service exports | Value-added tax | Umsatzsteuer | Sales tax | China | Dienstleistungshandel | Trade in services | Export | Steuerreform | Tax reform | Exportsteuer | Export tax | Steuervergünstigung | Tax incentive |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/09638199.2023.2199437 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014631602