Effective VAT Rates and Administrative Discretion in China
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- Longjin Chen, 2021. "Tax enforcement interactions among Chinese provinces: A frontier and spatial analysis," Growth and Change, Wiley Blackwell, vol. 52(1), pages 332-348, March.
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Keywords
effective VAT rate; administrative discretion;JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
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