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The Value-Added Tax Reform Puzzle

This explores 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, the results suggest that there was no evid...

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Bibliographic Details
Main Authors: Cai, Jing, Harrison, Ann
Language:English
Published: 2012
Subjects:
ACCOUNTING
ADDED TAX
ADDED TAXES
ADVERSE EFFECTS
AFFILIATED ORGANIZATIONS
ANNUAL SALES
BUSINESS ECONOMICS
BUSINESS INVESTMENT
CAPITAL ACCUMULATION
CAPITAL ASSETS
CAPITAL INTENSITY
CAPITAL INVESTMENT
CHECKS
CONSUMER SPENDING
CONSUMERS
CORPORATE BEHAVIOR
CORPORATE TAXES
CREDIBILITY
DEVELOPING COUNTRIES
DEVELOPMENT ECONOMICS
DEVELOPMENT POLICY
DIVIDEND
DIVIDEND TAX
DIVIDEND TAXES
DOUBLE TAXATION
DUMMY VARIABLE
EQUIPMENT
EXPENDITURE
EXPORT SHARE
EXPORTS
FINANCIAL CRISIS
FISCAL POLICY
FIXED ASSET
FIXED ASSETS
FIXED INVESTMENT
FOREIGN FIRMS
FOREIGN INVESTMENT
FOREIGN OWNERSHIP
FOREIGN SHARE
FOREIGN SHARES
FUTURE RESEARCH
GDP
INCOME
INCOME TAXES
INSTRUMENT
INTERNATIONAL BANK
INTERNATIONAL ECONOMICS
INVESTMENT BEHAVIOR
LIQUID ASSETS
MANUFACTURING INDUSTRIES
MARKET ENVIRONMENT
NEW PRODUCTS
OUTPUT
PRODUCTIVE ASSETS
PRODUCTIVE INVESTMENT
PRODUCTIVE INVESTMENTS
PRODUCTIVITY
PUBLIC FINANCE
PURCHASE PRICE
SALES TAX
SMALL BUSINESS
STATE ENTERPRISE
STATE OWNED ENTERPRISES
TAX BASE
TAX BASES
TAX CHANGES
TAX DEDUCTION
TAX DEDUCTIONS
TAX EXEMPTION
TAX INCENTIVES
TAX PAYMENTS
TAX POLICIES
TAX POLICY
TAX RATE
TAX RATES
TAX REDUCTION
TAX REFORM
TAX REFORMS
TAX REFUNDS
TAX REVENUE
TAX SYSTEM
TAXATION
TOTAL FACTOR PRODUCTIVITY
USE TAX
VALUE ADDED
VALUE ADDED TAX
VALUE OF OUTPUT
WAGES
Online Access:http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000158349_20110906095243
http://hdl.handle.net/10986/3551

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