Taxation Reforms and Changes in Revenue Assignments in China
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- Hashimzade, Nigar & Huang, Zhanyi & Myles, Gareth D., 2010. "Tax fraud by firms and optimal auditing," International Review of Law and Economics, Elsevier, vol. 30(1), pages 10-17, March.
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KeywordsChina; Fiscal policy; Intergovernmental fiscal relations; Indirect taxation; vat; vat revenue; consumption tax; tax revenues; Taxation; Subsidies; and Revenue: General; State and Local Taxation; Subsidies; and Revenue;
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2005-10-22 (All new papers)
- NEP-DEV-2005-10-22 (Development)
- NEP-FIN-2005-10-22 (Finance)
- NEP-PBE-2005-10-22 (Public Economics)
- NEP-PUB-2005-10-22 (Public Finance)
- NEP-SEA-2005-10-22 (South East Asia)
- NEP-TRA-2005-10-22 (Transition Economics)
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