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 evident increase overall in fixed investment, and employment fell significantly in the treated provinces and sectors. The reform reduced the total number of employees for all types of firms. For domestic firms...
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ПОДРОБНАЯ ИНФОРМАЦИЯ
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2011/09/01
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Рабочий документ в рамках исследования вопросов политики
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WPS5788
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1
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1
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2011/09/01
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Disclosed
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The value-added tax reform puzzle
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accounting
ФАЙЛЫ ДЛЯ СКАЧИВАНИЯ
ПОЛНЫЙ ОТЧЕТ
Официальная версия документа (может содержать подписи, и т.д.)