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The dynamic effects of computerized VAT invoices on Chinese manufacturing firms
Fan, Haichao; Liu, Yu; Qian, Nancy; Wen, Jaya - 2018
Persistent link: https://www.econbiz.de/10011889726
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The Dynamic Effects of Computerized VAT Invoices on Chinese Manufacturing Firms
Fan, Haichao - 2018
computerizing VAT invoices on tax revenues and firm behavior in China, 1998-2007. We find that computerization explains 14.38% of …
Persistent link: https://www.econbiz.de/10012453300
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Growth effects of VAT evasion and enforcement
McClellan, Chandler - In: Public finance review : PFR 47 (2019) 3, pp. 530-557
Persistent link: https://www.econbiz.de/10012014219
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Computer and information technology, firm growth, and industrial restructuring : evidence from manufacturing in the People's Republic of China
Shen, Guangjun - In: Asian development review 35 (2018) 1, pp. 133-154
Persistent link: https://www.econbiz.de/10011848548
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Tax evasion through trade intermediation : evidence from Chinese exporters
Liu, Xuepeng; Shi, Huimin; Ferrantino, Michael Joseph - 2015
Persistent link: https://www.econbiz.de/10010513376
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Evasion behaviors of exporters and importers : evidence from the US-China trade data discrepancy
Ferrantino, Michael Joseph; Liu, Xuepeng; Wang, Zhi - In: Journal of international economics 86 (2012) 1, pp. 141-157
Persistent link: https://www.econbiz.de/10009623118
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Computerizing Vat Invoices in China
Fan, Haichao - 2018
technology significantly increased VAT payments by large manufacturing firms in China. The reform contributed to 27.1% of VAT …
Persistent link: https://www.econbiz.de/10012924454
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Evading by any means? : VAT enforcement and payroll tax evasion in China
Li, Lixing; Liu, Kevin Zhengcheng; Nie, Zhuo; Xi, Tianyang - In: Journal of economic behavior & organization : JEBO 185 (2021), pp. 770-784
Persistent link: https://www.econbiz.de/10012601347
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How do tax incentives lead to investment shifting? : wvidence from China
Ni, Tingting; Wang, Xinyue; Wang, Yuetang - In: Emerging markets, finance & trade : a journal of the … 58 (2022) 7, pp. 2079-2092
Persistent link: https://www.econbiz.de/10013190256
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Transaction-based Tax Evasion on Chinese E- commerce Platforms : Compliance Difficulties for Three Types of Taxes, VAT Reform, and New Winners
Nan, Xi; Huang, Eva; ZHAO, JUN - 2021
transactions. One heated debate now, especially in China, revolves around the challenges of taxing these transactions. The Business …
Persistent link: https://www.econbiz.de/10013244184