共 50 条
- [44] THEORY OF VALUE-ADDED TAX .2. INCIDENCE EFFECTS [J]. NATIONAL TAX JOURNAL, 1967, 20 (03) : 270 - 281
- [45] The role of a value-added tax in fundamental tax reform [J]. FRONTIERS OF TAX REFORM, 1996, : 91 - 109
- [46] Business tax to value-added tax reform in China [J]. PACIFIC ACCOUNTING REVIEW, 2019, 31 (04) : 602 - 625
- [47] From value-added tax to a damage and value-added tax partially based on life cycle assessment: principles and feasibility [J]. The International Journal of Life Cycle Assessment, 2018, 23 : 2217 - 2247
- [48] From value-added tax to a damage and value-added tax partially based on life cycle assessment: principles and feasibility [J]. INTERNATIONAL JOURNAL OF LIFE CYCLE ASSESSMENT, 2018, 23 (11): : 2217 - 2247