Interregional Value-Added Tax in the Era of E-Commerce: Tax Policy Design Based on Big Data from Online Retailing-Reference-Cited by-同舟云学术

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Interregional Value-Added Tax in the Era of E-Commerce: Tax Policy Design Based on Big Data from Online Retailing

Published:2024-03 Issue:1 Volume:5 Page:46-57
ISSN:2688-5255
Container-title:Journal of Social Computing
language:
Short-container-title:J. Soc. Comput.

Author:

Chen Yu¹,Xiang Luwei²,Yang Hu³

Affiliation:

1. School of Public Finance and Taxation, Central University of Finance and Economics,Beijing,China,100008

2. School of Management and Economics, The Chinese University of Hong Kong,Shenzhen,China,518172

3. School of Information, Central University of Finance and Economics,Beijing,China,100008

Publisher

Institute of Electrical and Electronics Engineers (IEEE)

Link

http://xplorestaging.ieee.org/ielx7/8964404/10507872/10507883.pdf?arnumber=10507883

Reference30 articles.

1. The Geography of Trade in Online Transactions: Evidence from eBay and MercadoLibre

2. New sales patterns and value-added tax interregional sharing in e-commerce, (in Chinese);Liu;Tax Research,2019

3. The analysis on Chinese e-commerce tax losses based on the perspective of information asymmetry

4. Optimal taxation and public production I: Production efficiency;Dimond;Am. Econ. Rev.,1971

5. Optimal taxation and public production II: Tax rules;Diamond;Am. Econ. Rev.,1971

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