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Rebalancing and the Chinese Vat : Some Numerical Simulation Results

Chunding, Li - 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/10013131504

The Value-Added Tax Reform Puzzle

Cai, Jing - 2011

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...

Persistent link: https://www.econbiz.de/10013119338

The Value-Added Tax Reform Puzzle

Cai, Jing - 2012

Persistent link: https://www.econbiz.de/10013099361

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

Whalley, John - 2010

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/10012759711

The Impact of Intranational Trade Barriers on Exports : Evidence from a Nationwide Vat Rebate Reform in China

Bai, Jie - 2019

It is well known that various forms of non-tariff trade barriers exist within a country. Empirically, it is difficult to measure these barriers as they can take many forms. We take advantage of a nationwide VAT rebate policy reform in China as a natural experiment to identify the existence of...

Persistent link: https://www.econbiz.de/10012857729

Tax Policy and Lumpy Investment Behavior : Evidence from China's Vat Reform

Chen, Zhao - 2019

We incorporate the lumpy nature of firm-level investment into the study of how tax policy affects investment behavior. We show that tax policies can directly impact the lumpiness of investment. Extensive-margin responses to tax policy are key to understanding the effects of different tax reforms...

Persistent link: https://www.econbiz.de/10012861224

Computerizing Vat Invoices in China

Fan, Haichao - 2018

This paper documents that an increase in the enforcement of value-added tax (VAT) caused by the adoption of a new technology significantly increased VAT payments by large manufacturing firms in China. The reform contributed to 27.1% of VAT revenues and 12.9% of total government revenues in the...

Persistent link: https://www.econbiz.de/10012924454

The Structure of Business Taxation in China

Chen, Zhao; HE, YUXUAN; Liu, Zhikuo; Suárez Serrato, … - 2022

This paper documents facts about the structure of business taxation in China using administrative tax data from 2007 to 2011 from the State Taxation Administration. We first document the importance of different business taxes across industries. While corporate income taxes play an important role...

Persistent link: https://www.econbiz.de/10014090939

An Integrated Assessment of Water Markets : Australia, Chile, China, South Africa and the USA

Grafton, Quentin - 2014

used to identify strengths and limitations of water markets in: (1) Australia's Murray-Darling Basin; (2) Chile (in …

Persistent link: https://www.econbiz.de/10013069511

The Contribution of China, India and Brazil to Narrowing North-South Differences in Gdp/Capita, World Trade Shares, and Market Capitalization

Wang, Jing - 2012

/capita, shares in world trade and market capitalization attributable both jointly and single to China, India, and Brazil (the three … time. In contrast the North‐China gap falls from 57.2 to 13.1 between 1990 and 2009, and India from 70.4 to 38.1 using … market exchange rates and from 23.4 to 5.5 for China and from 20.7 to 11.4 for India using PPP rates. We calculate the …

Persistent link: https://www.econbiz.de/10013113158