Background: China's former goods and service tax (GST) system subjects sale of goods to VAT and provision of services to business tax. The VAT enlargement reform launched in 2012 aimed to replace the business tax with VAT step by step. This paper is intended to explore the redistribution effects...

The theory of ecologically unequal exchange (EUE) suggests that there exists an asymmetric transfer of biophysical resources from the periphery to the core. Despite ample evidence demonstrating this fact, the theory fails to account for the complex role of the semi-periphery, or how global...