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Journal of Chinese Tax and Policy
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Nan, Xi; Huang, Eva; Zhao, Jun --- "Transaction-based Tax Evasion on Chinese E-commerce Platforms: Compliance Difficulties for Three Types of Taxes, VAT Reform, and New Winners" [2018] JlChiTaxP 2; (2018) 8(1) Journal of Chinese Tax & Policy 4

alt : 2.pdf

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