增值税有效税率、税收效率与负担:中国某些行业是否税负过重?

{"title":"增值税有效税率、税收效率与负担:中国某些行业是否税负过重?","authors":"Gene H. Chang, Y. Chen, Kathryn J. Chang","doi":"10.1080/10971475.2023.2227030","DOIUrl":null,"url":null,"abstract":"","PeriodicalId":22382,"journal":{"name":"The Chinese Economy","volume":"28 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Effective VAT Rates, Tax Efficiency and Burden: Are Some Industries over-Taxed in China?\",\"authors\":\"Gene H. Chang, Y. Chen, Kathryn J. Chang\",\"doi\":\"10.1080/10971475.2023.2227030\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\",\"PeriodicalId\":22382,\"journal\":{\"name\":\"The Chinese Economy\",\"volume\":\"28 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-07-03\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"The Chinese Economy\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1080/10971475.2023.2227030\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"The Chinese Economy","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/10971475.2023.2227030","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}