Ying WANG

Shanghai Finance University

995 Shangchuan Road

Pudong New District

Shanghai , Shanghai

China

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Scholarly Papers (1)

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Analysis of the Effect of the VAT on the Size of the Government and Recommendation on the Reform of the VAT in China

Journal of Chinese Tax and Policy, Vol. 4, No 1, pp.56-71, August 2014
Number of pages: 21 Posted: 08 Dec 2014
Ying WANG and Qi Fan
Shanghai Finance University and Shanghai Finance University
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Abstract:

Value-added Tax, VAT Reform, Size of Government