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Firm investment and exporting : evidence from China's value-added tax reform
Liu, Qing; Lu, Yi - In: Journal of international economics 97 (2015) 2, pp. 392-403
Persistent link: https://www.econbiz.de/10011566089
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On the reform of mainland China's value-added tax system
Yeh, Chang-mei - In: Issues & studies : a social science quarterly on China, … 33 (1997) 1, pp. 64-86
Persistent link: https://www.econbiz.de/10001335466
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China’s Value-Added Tax Reform, Firm Behavior, and Performance
Nie, Huihua - 2010
China reformed value-added tax (VAT) by removing investment from the tax base in northeastern provinces in 2004, which … investigates the impact of VAT reform on China firms' fixed asset investment, employment behavior, innovative activities, and …-level panel data of large and medium-sized manufacturing enterprises in China. We find that VAT reform significantly promotes …
Persistent link: https://www.econbiz.de/10013135816
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The Value-Added Tax Reform Puzzle
Cai, Jing - 2011
We explore the impact of a tax reform in some provinces of China which eliminated the value-added tax on some … induce labor-saving growth. This experiment has since been extended to the rest of China …
Persistent link: https://www.econbiz.de/10013119338
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The Value-Added Tax Reform Puzzle
Cai, Jing - 2012
We explore the impact of a tax reform in some provinces of China which eliminated the value-added tax on some … induce labor-saving growth. This experiment has since been extended to the rest of China …
Persistent link: https://www.econbiz.de/10013099361
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Does Tax Deduction Relax Financial Constraints? Evidence from China’s Value-Added Tax Reform
Wang, Jingwen - 2020
China's value-added tax (VAT) reform in 2009. We find that VAT reform significantly reduces effective VAT rate, which in …
Persistent link: https://www.econbiz.de/10012841403
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The Impact of 'Business Tax Changing to Value Added Tax' on Enterprise Innovation in China ----from the Perspective of Enterprises’ Tax-transfer Ability
Qingzi, Cao - 2019
The policy dividend of “Business tax changing to Value added tax” (“BT to VAT”) that the enterprise can enjoy is closely related to its own tax-transfer ability due to the easily tax-transfer characteristic of valued added tax. Based on the samples of Shanghai and Shenzhen A-share from...
Persistent link: https://www.econbiz.de/10012894504
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Does tax deduction relax financing constraints? : evidence from China's value-added tax reform
Jingwen, Wang; Shen, Guangjun; Tang, Dunzhe - In: China economic review : an international journal 67 (2021), pp. 1-16
Persistent link: https://www.econbiz.de/10012818037
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The value-added tax reform and labor market outcomes : firm-level evidence from China
Yang, Yuxiang; Zhang, Hongyong - In: China economic review : an international journal 69 (2021), pp. 1-16
Persistent link: https://www.econbiz.de/10012818117