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Is fiscal revenue concentration ratio in China too high?
Fang, Hongsheng; Shuai, Wenjun; Yu, Linhui; Zhang, Jun - In: The World Economy 42 (2019) 7, pp. 1932-1960
Persistent link: https://www.econbiz.de/10012097819
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Endogenous cyclical corporate tax burden in China : The role of tax quotas and growth targets
Fang, Hongsheng; He, Minyuan; Dang, Dandan; Zhang, Jun - In: The World Economy 43 (2020) 12, pp. 3314-3339
Persistent link: https://www.econbiz.de/10012284333
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Asymmetric reform bonus : the impact of VAT pilot expansion on China's corporate total tax burden
Fang, Hongsheng; Bao, Yuxin; Zhang, Jun - In: China economic review : an international journal 46 (2017), pp. 17-34
Persistent link: https://www.econbiz.de/10011911610
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Tax burden, regulations and development of service sector in China
Fang, Hongsheng; Yu, Linhui; Hong, Yuanshuang; Zhang, Jun - In: Emerging markets, finance and trade : EMFT 55 (2019) 3, pp. 477-495
Persistent link: https://www.econbiz.de/10012210539