{"title":"Effective VAT Rates, Tax Efficiency and Burden: Are Some Industries over-Taxed in China?","authors":"Gene H. Chang, Y. Chen, Kathryn J. Chang","doi":"10.1080/10971475.2023.2227030","DOIUrl":null,"url":null,"abstract":"","PeriodicalId":22382,"journal":{"name":"The Chinese Economy","volume":"28 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"The Chinese Economy","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/10971475.2023.2227030","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}