The Tax Avoidance Effect of Identity Planning: VAT Taxpayer Identity Selection and Actual Tax Burden Variations

Li Yuan, Chu Deyin

The Journal of World Economy ›› 2026, Vol. 49 ›› Issue (7) : 126-153.

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PDF(1259 KB)
The Journal of World Economy ›› 2026, Vol. 49 ›› Issue (7) : 126-153.

The Tax Avoidance Effect of Identity Planning: VAT Taxpayer Identity Selection and Actual Tax Burden Variations

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{{article.zuoZheEn_L}}. {{article.title_en}}[J]. {{journal.qiKanMingCheng_EN}}, 2026, 49(7): 126-153

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