全球智库信息集成服务系统(G2TT): The Value-Added Tax Reform Puzzle

G2TT

来源类型	Working Paper
规范类型	报告
DOI	10.3386/w17532
来源ID	Working Paper 17532
	The Value-Added Tax Reform Puzzle
	Jing Cai; Ann Harrison
发表日期	2011-10-20
出版年	2011
语种	英语
摘要	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.
主题	International Economics ; International Factor Mobility ; Public Economics ; Taxation
URL	https://www.nber.org/papers/w17532
来源智库	National Bureau of Economic Research (United States)
引用统计
资源类型	智库出版物
条目标识符	http://119.78.100.153/handle/2XGU8XDN/575206
推荐引用方式 GB/T 7714	Jing Cai,Ann Harrison. The Value-Added Tax Reform Puzzle. 2011.