The impact of the 2009 value added tax reform on enterprise investment and employment ‐ Empirical analysis based on Chinese tax survey data
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References listed on IDEAS
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KeywordsTaxation and Subsidies; Incidence; Business Taxes and Subsidies including sales and value-added (VAT);
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2013-11-29 (Accounting & Auditing)
- NEP-ALL-2013-11-29 (All new papers)
- NEP-PBE-2013-11-29 (Public Economics)
- NEP-TRA-2013-11-29 (Transition Economics)
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