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Rebalancing and the Chinese VAT : Some Numerical Simulation Results

Li, Chunding - 2011

This paper presents numerical simulation results that suggest that China can both reduce its trade imbalance and receive welfare benefits by switching the value added tax (VAT) regime from the current destination principle to an origin principle. With the tax on exports exceeding that no longer...

Persistent link: https://www.econbiz.de/10012461971

Recent Russian Debate on Moving from VAT to Sales Taxes and Its Global Implications

Kononova, Vera - 2009

longer the force that it was for policy change in large economies such as Russia, India, China and Brazil, similar re …

Persistent link: https://www.econbiz.de/10012463035

Evaluating the Impure Chinese VAT Relative to a Pure Form in a Simple Monetary Trade Model with an Endogenous Trade Surplus

Whalley, John - 2007

China's VAT while seemingly conventional has two major impurities. One is that a separate export rebate system exists where rebate rates are linked from rates paid on creditable inputs. The other is the use of an income base for which there is no crediting of taxes on capital good, rather than...

Persistent link: https://www.econbiz.de/10012465066

Meals on Wheels : Restaurant and Home Meal Production and the Exemption of Food from Sales and Value Added Taxes

Iorwerth, Aled Ab - 1998

This paper discusses efficiency considerations underlying the widespread exemption of food from sales and value added taxes, in contrast to the distributional considerations usually used to justify them, analyzing the implications for tax policy. Although there are increasing returns in both...

Persistent link: https://www.econbiz.de/10012472157

VAT Base Broadening, Self Supply, and The Informal Sector

Piggott, John - 1998

We develop a general equilibrium tax model to evaluate the impacts of equal yield base broadening in indirect taxes from high rate narrow based (typically manufactures) taxes to broad based taxes (including services) such as a VAT. We capture differences in choice of mode of supply between...

Persistent link: https://www.econbiz.de/10012472467

The Tax Unit and Household Production

Piggott, John - 1994

The conventional wisdom is that taxing individuals rather than households is superior from an efficiency point of view under progressive income taxation. This is because it leads to secondary workers, whose labour supply elasticity is high, being taxed at a lower marginal rate than primary...

Persistent link: https://www.econbiz.de/10012474095

Chinese Firm and Industry Reactions to Antidumping Initiations and Measures

Li, Chunding - 2010

are against China; India, in turn, is the largest source of initiation against China by number of actions. Here we explore …

Persistent link: https://www.econbiz.de/10012462211

Level versus Equivalent Intensity Carbon Mitigation Commitments

Tian, Huifang - 2009

Large population / rapidly growing economies such as China and India have argued that in the upcoming UNFCCC …

Persistent link: https://www.econbiz.de/10012463280

Trade and Environment Beyond Singapore

Whalley, John - 1996

This paper discusses the likely evolution of the trade and environment issue in the World Trade Organization after the upcoming ministerial meeting in Singapore this December. It makes a number of points. Progress within the GATT/WTO on this issue looks likely to be slow and painfully...

Persistent link: https://www.econbiz.de/10012473066

Measuring Changes in the Bilateral Technology Gaps between China, India and the U.S. 1979 - 2008

Shen, Keting - 2015

's technology gaps both with the U.S. and India between 1979 and 2008, comparing the technology level of these economies using a CES … India and the U.S. for the period before 2008. The pairwise gaps between the U.S. and China, and the U.S. and India remain … productivity than India over the period, the bilateral technology gap between China and India is still in India's favor. India had …

Persistent link: https://www.econbiz.de/10012457012