The Value-Added Tax Reform Puzzle
نویسندگان
چکیده
منابع مشابه
Nber Working Paper Series the Value-added Tax Reform Puzzle
We acknowledge financial support from the World Bank.The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research. ABSTRACT We explore 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 techno...
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ژورنال
عنوان ژورنال: SSRN Electronic Journal
سال: 2011
ISSN: 1556-5068
DOI: 10.2139/ssrn.2161687