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Transregional VAT Transfer and Local Financial Inequality: A Comparison before and after “Replacing Business Tax with VAT”
Gao Fengqin, Liu Jindong
First published at: Apr 01, 2018
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doi:10.16538/j.cnki.jsufe.2018.02.006
Journal of Shanghai University of Finance and Economics, Vol. 20, Issue 02, pp. 89 - 99
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