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Effective VAT rates, tax efficiency and burden : are some industries over-taxed in China?
Chang, Gene Hsin; Chen, Ye; Chang, Kathryn J. - In: The Chinese economy : translations and studies 57 (2024) 1, pp. 1-17
Persistent link: https://www.econbiz.de/10014447735
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An investigation of economic efficiency in California hospitals
Chang, Kathryn; Chang, Gene Hsin - In: Journal of Governmental & Nonprofit Accounting : JOGNA 6 (2017) 1, pp. 30-51
Persistent link: https://www.econbiz.de/10011928788