The value-added tax reform puzzle:
"We explore the impact of a tax reform in some provinces of China which eliminated the value-added tax on some investment goods. While the goal of the experiment was to encourage upgrading of technology, our results suggest that there was no evident increase overall in fixed investment, and emp...
Saved in:
| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Cambridge, MA
National Bureau of Economic Research
2011
|
| Series: | NBER working paper series
working paper 17532 |
| Online Access: | Volltext |
| Summary: | "We explore the impact of a tax reform in some provinces of China which eliminated the value-added tax on some investment goods. While the goal of the experiment was to encourage upgrading of technology, our results suggest that there was no evident increase overall in fixed investment, and employment fell significantly in the treated provinces and sectors. The reform reduced the total number of employees for all types of firms. For domestic firms, it reduced employment by almost 8%. Our results are robust to a variety of approaches, and suggest that the primary impact of the policy has been to induce labor-saving growth. This experiment has since been extended to the rest of China"--National Bureau of Economic Research web site |
| Item Description: | Includes bibliographical references. - Title from PDF file as viewed on 1/5/2012 |
| Physical Description: | 1 Online-Ressource |
| DOI: | 10.1596/1813-9450-5788 |
Staff View
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| illustrated | Not Illustrated |
| index_date | 2024-07-03T19:59:52Z |
| indexdate | 2025-02-20T07:19:09Z |
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| spellingShingle | Cai, Jing The value-added tax reform puzzle |
| title | The value-added tax reform puzzle |
| title_auth | The value-added tax reform puzzle |
| title_exact_search | The value-added tax reform puzzle |
| title_exact_search_txtP | The value-added tax reform puzzle |
| title_full | The value-added tax reform puzzle Jing Cai, Ann Harrison |
| title_fullStr | The value-added tax reform puzzle Jing Cai, Ann Harrison |
| title_full_unstemmed | The value-added tax reform puzzle Jing Cai, Ann Harrison |
| title_short | The value-added tax reform puzzle |
| title_sort | the value added tax reform puzzle |
| url | https://doi.org/10.1596/1813-9450-5788 |
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