The paper studies the effect of tariff reduction on employment in China. Using a computable general equilibrium (CGE) analysis, a model simulates the structural adjustment in the Chinese economy as a result of tariff cuts and predicts their quantitative impacts on structural unemployment during...

This study constructs a general CGE model for value-added tax (VAT). From limited publicly available VAT data, the model is capable of estimating all VAT statistics at the detailed sectoral level, including estimates of Output VAT, Input VAT, Net VAT, and VAT Refunds to each intermediate input,...