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The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administrations find it challenging to refund excess input credits, which is critical to a well-functioning VAT system. Improperly functioning VAT...
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China has undergone remarkable economic growth spearheaded by industrialization. Chinese industry demands a wide … domestic supply for several materials. Thus, China needs to import raw materials. In order to satisfy its needs, China has … mostly beneficial to the poor in developing countries. -- China ; industrialization ; recycling ; scavenging …
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estimate direct and indirect domestic value added in exports of different types of firm. We find that in China, both state … downstream within industries. These findings suggest that SOEs still play an important role in shaping China's exports. …
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