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The Linkage Effect of VAT Reform and Corporate Income Tax Avoidance: Evidence from the VAT Rate Simplification Reform
Chen Dong, Lu Jiani, Zhou Yujie, et al
First published at: May 03, 2024
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doi:10.16538/j.cnki.jfe.20231019.101
Journal of Finance and Economics, Vol. 50, Issue 05, pp. 49 - 63
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