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Yu Liu, Limei Cao & Kuan Wan. (2023) The impact of China’s VAT reform policy on financial performance of listed companies in China’s cultural industry. Economic Research-Ekonomska Istraživanja 36:3.
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Xiekui Zhang, Yihan Huang & Fenglan Wei. (2024) The incentive effects of the macro tax burden on economic growth: A negative or positive incentive effect? Analysis based on panel data. International Review of Economics & Finance 93, pages 128-147.
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