The Excess Burden of Value-Added Tax on Chinese Manufacturings: A Perspective from Firm Heterogeneity

Yin Heng, Zhang Ziyao, Sun Yukun

The Journal of World Economy ›› 2021, Vol. 44 ›› Issue (10) : 78-102.

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PDF(2198 KB)
The Journal of World Economy ›› 2021, Vol. 44 ›› Issue (10) : 78-102.

The Excess Burden of Value-Added Tax on Chinese Manufacturings: A Perspective from Firm Heterogeneity

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{{article.zuoZheEn_L}}. {{article.title_en}}[J]. {{journal.qiKanMingCheng_EN}}, 2021, 44(10): 78-102

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