世界经济
中国制造业增值税的超额负担：企业异质性的视角
尹恒, 张子尧, 孙玉坤
The Excess Burden of Value-Added Tax on Chinese Manufacturings: A Perspective from Firm Heterogeneity
Yin Heng, Zhang Ziyao, Sun Yukun
世界经济 . 2021, (10): 78 -102 .