"We explore the impact of a tax reform in some provinces of China which eliminated the value-added tax on some investment goods. While the goal of the experiment was to encourage upgrading of technology, our results suggest that there was no evident increase overall in fixed investment, and...

Background: China's former goods and service tax (GST) system subjects sale of goods to VAT and provision of services to business tax. The VAT enlargement reform launched in 2012 aimed to replace the business tax with VAT step by step. This paper is intended to explore the redistribution effects...

Tax policy is among the most common and relevant instruments in the toolkit of policy-makers when thinking about promoting growth, yet there is not compelling evidence regarding its effect in Latin American countries. Using a variety of approaches, we estimate the effects on growth of the most...