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Production Efficiency and Self-Enforcement in Value-Added Tax : Evidence From State-Level Reform in India
Hoseini, Mohammad - 2020
This paper studies the impact of replacing sales tax by value-added tax (VAT) on production efficiency and informality … among Indian states. We disentangle the production efficiency gains caused by removing the distortions of sales tax from the … reform depend on input-output linkages. While production efficiency is larger in downstream industries with backward linkages …
Persistent link: https://www.econbiz.de/10012827008
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Goods and Service Tax and its implications on revenue efficiency of sub-national governments in India : an empirical analysis
Garg, Shubham; Priyanka; Narwal, Karam Pal; Kumar, Sanjeev - In: American journal of business 38 (2023) 4, pp. 193-210
Persistent link: https://www.econbiz.de/10014432873
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Can "tight living" promote local government to improve the efficiency of fiscal expenditure? : evidence from the VAT reform in China
Wang, Chun - In: International journal of markets and business systems 5 (2024) 1, pp. 74-90
Persistent link: https://www.econbiz.de/10015066002
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Indirect tax reforms in India : towards national goods and service tax
Bhasin, Niti - In: Journal of commerce & business studies 1 (2013) 1, pp. 25-33
Persistent link: https://www.econbiz.de/10010510890
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Economic effects of VAT reform in Germany
Boeters, Stefan; Böhringer, Christoph; Büttner, Thiess; … - 2006
In the tax policy debate, differentiation of value-added taxes is often justified by distributional concerns. Our quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has only negligible redistributive effects. Instead,...
Persistent link: https://www.econbiz.de/10003328085
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More and cheaper haircuts after VAT cut? : on the efficiency and incidence of service sector consumption taxes
Kosonen, Tuomas - In: Journal of public economics 131 (2015), pp. 87-100
Persistent link: https://www.econbiz.de/10011433646
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China's value-added tax reform, firm behavior and performance
Nie, Huihua; Fang, Mingyue; Li, Tao - In: Frontiers of economics in China : selected publications … 5 (2010) 3, pp. 445-463
Persistent link: https://www.econbiz.de/10009301553
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China’s Value-Added Tax Reform, Firm Behavior, and Performance
Nie, Huihua - 2010
productivity, and furthermore discusses the impact of firm behavior on industrial structural upgrade and employment with a firm … firms' fixed asset investment, and increases firms' capital-labor ratio and productivity; while enhancement of firms …' productivity is mainly achieved by means of substituting labor with capital, rather than independent technology innovation …
Persistent link: https://www.econbiz.de/10013135816
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How do VAT reforms in the service sectors impact TFP in the manufacturing sector : firm-level evidence from China
Peng, Fei; Peng, Langchuan; Wang, Zheng - In: Economic modelling 99 (2021), pp. 1-15
Persistent link: https://www.econbiz.de/10012795817
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BT-to-VAT reform and firm productivity : evidence from a quasi-experiment in China
Yu, Jinliang; Qi, Yu - In: China economic review : an international journal 71 (2022), pp. 1-19
Persistent link: https://www.econbiz.de/10013474307