Vol 8, No 1 (2018)

Taxation Law

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Vol 8, No 1 (2018)

Chinese Tax & Policy 14

Full Issue

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Table of Contents

Articles

Transaction-based Tax Evasion on Chinese E-commerce Platforms: Compliance Difficulties for Three Types of Taxes, VAT Reform, and New Winners

Xi Nan, Eva Huang, Jun Zhao

Empirical Research on the Influences of VAT Reform on Regional Factor Input Investment According to China’s Prefecture Level Panel Data from 2002 to 2010

Yong Fan, Wei Wang

ISSN: 1839-065X