Tackle spurious invoices challenges to VAT compliance: a quasi-experiment of input VAT deduction reform in China
Author:
Funder
National Natural Science Foundation of China
Publisher
Springer Science and Business Media LLC
Subject
Economics and Econometrics,Finance,Accounting
Link
https://link.springer.com/content/pdf/10.1007/s10797-023-09805-w.pdf
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4. Bellemare, M. F., & Wichman, C. J. (2020). Elasticities and the inverse hyperbolic sine transformation. Oxford Bulletin of Economics and Statistics, 82(1), 50–61.
5. Benzarti, Y., Carloni, D., Harju, J., & Kosonen, T. (2020). What goes up may not come down: Asymmetric incidence of value-added taxes. Journal of Political Economy, 128(12), 4438–4474.
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