基于容量还是含糖量征税:含糖饮料不同消费税收策略的消费者福利效应对比——中国经验
Tianchang Zhai, Jingjing Wang, Lei Li, Wei Si
Taxing sugar-sweetened beverages in China: By volume or sugar content?  A consumer welfare approach
Tianchang Zhai, Jingjing Wang, Lei Li, Wei Si
Journal of Integrative Agriculture . 2024, (12): 4237 -4249 .  DOI: 10.1016/j.jia.2024.10.006