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An evaluation of the 1994 tax reform in China using a general equilibrium model


  • Toh, Mun-Heng
  • Lin, Qian


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  • Toh, Mun-Heng & Lin, Qian, 2005. "An evaluation of the 1994 tax reform in China using a general equilibrium model," China Economic Review, Elsevier, vol. 16(3), pages 246-270.
  • Handle: RePEc:eee:chieco:v:16:y:2005:i:3:p:246-270

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    References listed on IDEAS

    1. Lin, Shuanglin, 2004. "China's capital tax reforms in an open economy," Journal of Comparative Economics, Elsevier, vol. 32(1), pages 128-147, March.
    2. Zhang, Xiao-guang, 1998. "Modeling Economic Transition: A Two-Tier Price Computable General Equilibrium Model of the Chinese Economy," Journal of Policy Modeling, Elsevier, vol. 20(4), pages 483-511, August.
    3. Wang, Zhi, 2003. "The impact of China's WTO accession on patterns of world trade," Journal of Policy Modeling, Elsevier, vol. 25(1), pages 1-41, January.
    4. Zhang, Zhong Xiang, 1998. "Macroeconomic Effects of CO2 Emission Limits: A Computable General Equilibrium Analysis for China," Journal of Policy Modeling, Elsevier, vol. 20(2), pages 213-250, April.
    5. Charles L. Ballard & John Karl Scholz & John B. Shoven, 1987. "The Value-Added Tax: A General Equilibrium Look at Its Efficiency and Incidence," NBER Chapters,in: The Effects of Taxation on Capital Accumulation, pages 445-480 National Bureau of Economic Research, Inc.
    6. Shoven, John B. & Whalley, John, 1972. "A general equilibrium calculation of the effects of differential taxation of income from capital in the U.S," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 281-321, November.
    7. Xu, Dianqing, 1996. "The chasm in the transition: A CGE analysis of Chinese economic reform," Journal of Policy Modeling, Elsevier, vol. 18(2), pages 117-139, April.
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    Cited by:

    1. Giesecke, James A. & Nhi, Tran Hoang, 2010. "Modelling value-added tax in the presence of multi-production and differentiated exemptions," Journal of Asian Economics, Elsevier, vol. 21(2), pages 156-173, April.
    2. Mushtaq, Shahbaz & Khan, Shahbaz & Dawe, David & Hanjra, Munir A. & Hafeez, Mohsin & Asghar, Muhammad Nadeem, 2008. "Evaluating the impact of Tax-for-Fee reform (Fei Gai Shui) on water resources and agriculture production in the Zhanghe Irrigation System, China," Food Policy, Elsevier, vol. 33(6), pages 576-586, December.
    3. de Quatrebarbes, Céline & Boccanfuso, Dorothée & Savard, Luc, 2016. "Beyond representative households: The macro–micro impact analysis of VAT designs applied to Niger," Economic Modelling, Elsevier, vol. 57(C), pages 76-92.
    4. Liang, Qiao-Mei & Fan, Ying & Wei, Yi-Ming, 2007. "Carbon taxation policy in China: How to protect energy- and trade-intensive sectors?," Journal of Policy Modeling, Elsevier, vol. 29(2), pages 311-333.
    5. Dorothée Boccanfuso & Céline de Quatrebarbes & Luc Savard, 2011. "Can the removal of VAT Exemptions support the Poor? The Case of Niger," Cahiers de recherche 11-04, Departement d'Economique de l'École de gestion à l'Université de Sherbrooke, revised 05 Dec 2015.
    6. Shahbaz Mushtaq, 2012. "Exploring Synergies Between Hardware and Software Interventions on Water Savings in China: Farmers’ Response to Water Usage and Crop Production," Water Resources Management: An International Journal, Published for the European Water Resources Association (EWRA), Springer;European Water Resources Association (EWRA), vol. 26(11), pages 3285-3300, September.
    7. Bao, Qin & Tang, Ling & Zhang, ZhongXiang & Wang, Shouyang, 2013. "Impacts of border carbon adjustments on China's sectoral emissions: Simulations with a dynamic computable general equilibrium model," China Economic Review, Elsevier, vol. 24(C), pages 77-94.
    8. Bao, Qin & Tang, Ling & Zhang, ZhingXiang & Qiao, Han & Wang, Shouyang, 2012. "Impact of Border Carbon Adjustments on China’s Sectoral Emissions: Simulations with a Dynamic Computable General Equilibirum Model," Working Papers 249391, Australian National University, Centre for Climate Economics & Policy.
    9. Céline de Quatrebarbes & Savard Luc & Boccanfuso Dorothée, 2011. "Can the suppression of VAT exemption support the poor? The case of Niger," EcoMod2011 3227, EcoMod.

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