| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w29650 |
| 来源ID | Working Paper 29650 |
| How Distortive are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT | |
| Jing Xing; Katarzyna A. Bilicka; Xipei Hou | |
| 发表日期 | 2022-01-17 |
| 出版年 | 2022 |
| 语种 | 英语 |
| 摘要 | In this paper, we investigate distortions created by turnover taxes. As a natural experiment, we explore a reform that replaced turnover taxes with value-added taxes for some service industries in China, while the taxation of manufacturing industries remained unchanged. The reform increased sales, R&D investment, and employment for affected service firms, which is primarily driven by outsourcing from downstream manufacturing firms. We document that smaller and less innovative manufacturing firms outsource more, and reallocation increases the quality of innovation for affected service firms. Our study provides new evidence on the negative impact of turnover taxes imposed on business inputs. |
| 主题 | Microeconomics ; Households and Firms ; Public Economics ; Taxation ; Development and Growth ; Innovation and R& ; D |
| URL | https://www.nber.org/papers/w29650 |
| 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/587324 |
| 推荐引用方式 GB/T 7714 | Jing Xing,Katarzyna A. Bilicka,Xipei Hou. How Distortive are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT. 2022. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w29650.pdf（428KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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