Xu, YanchaoChen, Shawn XiaoguangSong, LigangZhou, Yixiao2022-01-282022-01-2820219781760464523 (print), 9781760464530 (online)http://hdl.handle.net/1885/258772application/pdfen-AU© 2021 ANU Presshttps://creativecommons.org/licenses/by-nc-nd/4.0/legalcodeRevenue-neutral tax reform in China202110.22459/CCMTHE.2021.05Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)