Dongmei, Wang; Cairong, Zhou; Hejie, Sun - In: Journal of Industrial Engineering and Management (JIEM) 7 (2014) 2, pp. 461-474
-Douglas production function expansion model, and using the function estimates the optimal tax burden level of China's logistics industry … industry show that, the actual tax burden of China's logistics industry is higher than the optimal taxation. This implies that … tax problem has restricted the normal operation of the logistics industry in China. Research limitations …