Study on tax burden calculation and risk allocation for industries in free trade zones

The existence of tax burden outlier of industries will hinder the sustainable development of the regional economy. By calculating the tax burden of 3,585 enterprises in 11 industries in China (Zhejiang) Pilot Free Trade Zone, we find that there are six industries with abnormal tax burden, namely, th...

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Bibliographic Details
Main Authors: Zuiyi Shen, Junxiang Miao, Lili Li
Format: Article
Language:English
Published: Taylor & Francis Group 2021-01-01
Series:Ekonomska Istraživanja
Subjects:
Online Access:http://dx.doi.org/10.1080/1331677X.2020.1805346