
The 2016 VAT Sharing Reform as an Incentive: How China’s Manufacturing Sector Returned from Fictitious to Real
Xie Zhenfa, Wang Zhen
The Journal of World Economy ›› 2025, Vol. 48 ›› Issue (7) : 133-163.
The 2016 VAT Sharing Reform as an Incentive: How China’s Manufacturing Sector Returned from Fictitious to Real
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