VAT rate dispersion and TFP loss in China's manufacturing sector
Year of publication: |
June 2017
|
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Authors: | Chen, Shawn Xiaoguang |
Published in: |
Economics letters. - Amsterdam [u.a.] : Elsevier, ISSN 0165-1765, ZDB-ID 717210-2. - Vol. 155.2017, p. 49-54
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Subject: | VAT | Misallocation | TFP | Revenue-neutral reform | China | Produktivitätsentwicklung | Productivity change | Umsatzsteuer | Sales tax | Industrieproduktion | Industrial production | Allokation | Allocation |
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