The current pilot reform in China based on the merger of the business tax applied to the supply of services and the value added tax (VAT) on the supply of goods has attracted considerable attention abroad. Much discussion has focused on the details of tax rules and policies behind the pilot...

The paper investigates the socio-demographic characteristics and the labor market history of casual workers that have been temporarily employed for some time using a temporary work booklet (ensuring favorable tax treatment for casual workers and their employers). By investigating that, as well...