共 50 条
- [23] Value-Added Tax and Corporate Tax Burden: Evidence from China's Value-Added Tax Rate Reform [J]. SINGAPORE ECONOMIC REVIEW, 2022,
- [29] BRAZILIAN STATE VALUE-ADDED TAX [J]. INTERNATIONAL MONETARY FUND STAFF PAPERS, 1973, 20 (01): : 118 - &
- [30] The optimal threshold for a value-added tax [J]. JOURNAL OF PUBLIC ECONOMICS, 2004, 88 (3-4) : 559 - 576