The Value-Added Tax Reform Puzzle
收藏NBER2011-10-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w17532
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资源简介：
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 technology, our results suggest that there was no evident increase overall in fixed investment, and
提供机构：
美国国家经济研究局
创建时间：
2011-10-01
