Du, Li - In: China finance and economic review : CFER 3 (2015), pp. 1-15
. This paper is intended to explore the redistribution effects of this reform. Methods: On basis of input-output model and … tax are imposed. Using the 2012 urban household survey data, the redistribution effects of the VAT enlargement reform is … enlargement reform has improved the redistribution effects of China's GST system mainly through lowering the average tax burden …