exploit a judicial independence reform in China with staggered roll-out since 2014. The reform removed local governments ….4% more inward investment flows into reformed localities. This has the potential to increase China's GDP by 2.3% when the …

"We explore the impact of a tax reform in some provinces of China which eliminated the value-added tax on some … induce labor-saving growth. This experiment has since been extended to the rest of China"--National Bureau of Economic …

This paper documents facts about the structure of business taxation in China using administrative tax data from 2007 to …. Second, we evaluate whether the structure of China's tax revenue matches its stage of development. A cross-country comparison … of sources of government revenue shows that China collects a high share of tax revenue from taxes on goods and services …

This paper presents numerical simulation results that suggest that China can both reduce its trade imbalance and … switching is thus a possibility for China to receive a double benefit, rebalancing trade with a welfare gain. This has … countries with a trade surplus, such as China, an origin basis offers a lower tax rate on an equal yield basis and reduced …

We explore the impact of a tax reform in some provinces of China which eliminated the value-added tax on some … induce labor-saving growth. This experiment has since been extended to the rest of China …