Ji, Jingjing; Ye, Zhiqiang; Zhang, Shunming - In: Economic Modelling 33 (2013) C, pp. 149-158
This paper builds a model of general equilibrium for production economies to analyze Chinese enterprise tax reform which regulated the unified enterprise tax rate to be at 25%. The reform was backed by the new Law on Corporate Income Tax executed from January 1, 2008. Using national statistics...
