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Tackle spurious invoices challenges to VAT compliance: a quasi-experiment of input VAT deduction reform in China

Published Online: 2023-11-14

Published Print: 2024-10

Authors

Chen, Sixia

Fang, Yuan

Lu, Shengfeng

Zhang, Haotian
Funding

Funding for this research was provided by:

National Natural Science Foundation of China (NSFC-72073145, NSFC-72073103)
License Information

Text and Data Mining valid from 2023-11-14

Version of Record valid from 2023-11-14
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Article History

Accepted: 19 September 2023

First Online: 14 November 2023

Document is current