Financial Impact of Consumption Tax Collection Point Shift in the Chinese Baijiu Industry—A Dynamic Simulation Based on DFSM and Stackelberg Game
Financial Impact of Consumption Tax Collection Point Shift in the Chinese Baijiu Industry—A Dynamic Simulation Based on DFSM and Stackelberg Game
Consumption Tax ShiftExcise TaxTax IncidenceTax Pass-ThroughImplicit FinancingTax Base ExpansionBargaining PowerStackelberg GameDynamic Financial SimulationBaijiu Industry
Cao, S. (2026). Financial Impact of Consumption Tax Collection Point Shift in the Chinese Baijiu Industry—A Dynamic Simulation Based on DFSM and Stackelberg Game. Accounting and Finance Advances, 19–34. https://doi.org/10.67728/afa.2026.003