Tax Policy and Lumpy Investment Behavior: Evidence from China's VAT Reform
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Cited by:
- Wei Chen & Xilu Chen & Chang-Tai Hsieh & Zheng Song, 2019. "A Forensic Examination of China's National Accounts," NBER Working Papers 25754, National Bureau of Economic Research, Inc.
- Fan, Ziying & Liu, Yu, 2020. "Tax Compliance and Investment Incentives: Firm Responses to Accelerated Depreciation in China," Journal of Economic Behavior & Organization, Elsevier, vol. 176(C), pages 1-17.
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More about this item
JEL classification:
- D25 - Microeconomics - - Production and Organizations - - - Intertemporal Firm Choice: Investment, Capacity, and Financing
- E22 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Investment; Capital; Intangible Capital; Capacity
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2019-10-21 (Accounting & Auditing)
- NEP-CNA-2019-10-21 (China)
- NEP-MAC-2019-10-21 (Macroeconomics)
- NEP-PBE-2019-10-21 (Public Economics)
- NEP-PUB-2019-10-21 (Public Finance)
- NEP-TRA-2019-10-21 (Transition Economics)
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