This paper uses the "National Tax Survey" enterprise data to assess the impact of China's nationwide VAT reform of 2009 on enterprise fixed-asset investment and employment. The main finding of our research is that the reform significantly increased business investment in fixed assets, but had no obvious effect on employment. Furthermore, the reform promoted corporate investment mainly by encouraging machinery and equipment, but not plant and building investment
This paper studies the relationship between firms' innovation activities, financial constraints...
Taxation has long been an important tool for dealing with externalities, and studying whether tax po...
This paper contributes to the literature by identifying the causal e¤ect of \u85rm investment on exp...
This paper uses the "National Tax Survey" enterprise data to assess the impact of China's nationwide...
In this paper I try to find if the Chinese recent Business Tax to Value-Added Tax Reform (the B2V Re...
The impact of China’s VAT reform on enterprise innovation is the result of the combination of tax cu...
This paper examines the effect of Business Tax to Value-Added Tax Reform (B2V Reform) of 2016 on the...
From its transformation to expansion, the internally progressive logic of China’s Value Added Tax (“...
This paper examines the effect of Business Tax to Value-Added Tax Reform (B2V Reform) of 2016 on the...
We explore the impact of a tax reform in some provinces of China which eliminated the value-added ta...
This paper studies the effect of Value-Added Tax(VAT) transition on enterprise and industry profits....
Abstract:This paper studies the effect of Value-Added Tax (VAT) transition on enterprise and industr...
China is the top fast economic growth countries in the world, which have average 7-8 percent increas...
Existing studies have shown that VAT reform stimulates business investment. In this paper, civil eng...
In 2012, a sales tax was replaced in China by a value-added tax (VAT). The effect of this change on ...
This paper studies the relationship between firms' innovation activities, financial constraints...
Taxation has long been an important tool for dealing with externalities, and studying whether tax po...
This paper contributes to the literature by identifying the causal e¤ect of \u85rm investment on exp...
This paper uses the "National Tax Survey" enterprise data to assess the impact of China's nationwide...
In this paper I try to find if the Chinese recent Business Tax to Value-Added Tax Reform (the B2V Re...
The impact of China’s VAT reform on enterprise innovation is the result of the combination of tax cu...
This paper examines the effect of Business Tax to Value-Added Tax Reform (B2V Reform) of 2016 on the...
From its transformation to expansion, the internally progressive logic of China’s Value Added Tax (“...
This paper examines the effect of Business Tax to Value-Added Tax Reform (B2V Reform) of 2016 on the...
We explore the impact of a tax reform in some provinces of China which eliminated the value-added ta...
This paper studies the effect of Value-Added Tax(VAT) transition on enterprise and industry profits....
Abstract:This paper studies the effect of Value-Added Tax (VAT) transition on enterprise and industr...
China is the top fast economic growth countries in the world, which have average 7-8 percent increas...
Existing studies have shown that VAT reform stimulates business investment. In this paper, civil eng...
In 2012, a sales tax was replaced in China by a value-added tax (VAT). The effect of this change on ...
This paper studies the relationship between firms' innovation activities, financial constraints...
Taxation has long been an important tool for dealing with externalities, and studying whether tax po...
This paper contributes to the literature by identifying the causal e¤ect of \u85rm investment on exp...