2017

Cizek, Pavel, J. Lei, Ligthart, E. Jenny ——Oxford Bulletin of Economics and Statistics: Do Neighbours Influence Value-Added-Tax Introduction? A Spatial Dur...

时间:2017-02-21
The spatial survival models typically impose frailties, which characterize unobserved heterogeneity, to be spatially correlated. However, the spatial effect may not only exist in the unobserved errors, but it can also be present in the baseline hazards and the dependent variables. A new spatial survival model with these three possible spatial correlation structures is explored and used to investigate the implementation of value-added tax (VAT) in 99 countries over the period 1970-2009. Estimatio
上一篇:谢波峰——《税务研究》:从税务电算化到“互联网+ 税务” 下一篇:谢波峰——《财贸经济》:互联网+税务”的内在逻辑及蓝图构建浅析
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