کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
7342467 | 1476255 | 2017 | 18 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Asymmetric reform bonus: The impact of VAT pilot expansion on China's corporate total tax burden
ترجمه فارسی عنوان
جایزه اصلاحی نامتقارن: تاثیر گسترش خلبان مالیات بر ارزش افزوده بر کل مالیات شرکت های بزرگ چین
دانلود مقاله + سفارش ترجمه
دانلود مقاله ISI انگلیسی
رایگان برای ایرانیان
موضوعات مرتبط
علوم انسانی و اجتماعی
اقتصاد، اقتصادسنجی و امور مالی
اقتصاد و اقتصادسنجی
چکیده انگلیسی
China's VAT pilot program began in Shanghai and was extended to eight provincial-level regions in 2012. We develop a simple model to explore whether and how the VAT pilot expansion affects corporate total tax burden. We find that it will reduce corporate total tax burden of small-scale taxpayers, while for general taxpayers, total tax burden change is uncertain. Using unique company-level half-yearly panel data and general setting for DID analysis for multiple groups and multiple periods, we find that the average treatment effects of the VAT pilot expansion on corporate total tax burden of general taxpayers are insignificant in the pooled sample. Furthermore, the VAT program shows no heterogeneity between the transportation and modern services industries. However, we find that the pilot effect varies by deductible items. In particular, the reduction tax effect is stronger in companies with higher intermediate input rates, and the largest effect is 60.4%. These results are consistent with our conceptual framework.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: China Economic Review - Volume 46, Supplement, December 2017, Pages S17-S34
Journal: China Economic Review - Volume 46, Supplement, December 2017, Pages S17-S34
نویسندگان
Hongsheng Fang, Yuxin Bao, Jun Zhang,