Essays on the dispersion of effective VAT rates in China : causes and consequences
It is well known that tax administration can be subject to an influence of political power, and bad tax administration may lead to an efficiency loss. However, both the extent and the mechanisms of the political intervention and the efficiency loss are still not fully understood in empirical works....
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London School of Economics and Political Science (University of London)
2015
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| Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.658185 |