COVID-19

Phil Dean1, Maclean Gaulin1, Nathan Seegert1,2

  • 1University of Utah, Salt Lake City, USA.

International tax and public finance
|June 26, 2023
PubMed
概括

在疫情期间,销售税收入意外上升,原因是对应税商品和电子商务的支出增加. 消费模式的这种转变为决策者提供了关于销售税弹性和波动性的见解.

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