Open AccessHow Distortive are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT
Author(s) -
Jing Xing,
Katarzyna Bilicka,
Xipei Hou
Publication year - 2022
Language(s) - English
Resource type - Reports
DOI - 10.3386/w29650
Subject(s) - tax deferral , business , economics , turnover , monetary economics , labour economics , tax reform , public economics , state income tax , gross income , management