Publication:
The Value-Added Tax Reform Puzzle

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dc.contributor.authorCai, Jing
dc.contributor.authorHarrison, Ann
dc.date.accessioned2012-03-19T18:04:29Z
dc.date.available2012-03-19T18:04:29Z
dc.date.issued2011-09-01
dc.description.abstractThis explores 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, the results suggest that there was no evident increase overall in fixed investment, and employment fell significantly in the treated provinces and sectors. The reform reduced the total number of employees for all types of firms. For domestic firms, it reduced employment by almost 8 percent. The results are robust to a variety of approaches, and suggest that the primary impact of the policy has been to induce labor-saving growth. This experiment has since been extended to the rest of China.en
dc.identifierhttp://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000158349_20110906095243
dc.identifier.doi10.1596/1813-9450-5788
dc.identifier.urihttps://hdl.handle.net/10986/3551
dc.languageEnglish
dc.relation.ispartofseriesPolicy Research working paper ; no. WPS 5788
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectACCOUNTING
dc.subjectADDED TAX
dc.subjectADDED TAXES
dc.subjectADVERSE EFFECTS
dc.subjectAFFILIATED ORGANIZATIONS
dc.subjectANNUAL SALES
dc.subjectBUSINESS ECONOMICS
dc.subjectBUSINESS INVESTMENT
dc.subjectCAPITAL ACCUMULATION
dc.subjectCAPITAL ASSETS
dc.subjectCAPITAL INTENSITY
dc.subjectCAPITAL INVESTMENT
dc.subjectCHECKS
dc.subjectCONSUMER SPENDING
dc.subjectCONSUMERS
dc.subjectCORPORATE BEHAVIOR
dc.subjectCORPORATE TAXES
dc.subjectCREDIBILITY
dc.subjectDEVELOPING COUNTRIES
dc.subjectDEVELOPMENT ECONOMICS
dc.subjectDEVELOPMENT POLICY
dc.subjectDIVIDEND
dc.subjectDIVIDEND TAX
dc.subjectDIVIDEND TAXES
dc.subjectDOUBLE TAXATION
dc.subjectDUMMY VARIABLE
dc.subjectEQUIPMENT
dc.subjectEXPENDITURE
dc.subjectEXPORT SHARE
dc.subjectEXPORTS
dc.subjectFINANCIAL CRISIS
dc.subjectFISCAL POLICY
dc.subjectFIXED ASSET
dc.subjectFIXED ASSETS
dc.subjectFIXED INVESTMENT
dc.subjectFOREIGN FIRMS
dc.subjectFOREIGN INVESTMENT
dc.subjectFOREIGN OWNERSHIP
dc.subjectFOREIGN SHARE
dc.subjectFOREIGN SHARES
dc.subjectFUTURE RESEARCH
dc.subjectGDP
dc.subjectINCOME
dc.subjectINCOME TAXES
dc.subjectINSTRUMENT
dc.subjectINTERNATIONAL BANK
dc.subjectINTERNATIONAL ECONOMICS
dc.subjectINVESTMENT BEHAVIOR
dc.subjectLIQUID ASSETS
dc.subjectMANUFACTURING INDUSTRIES
dc.subjectMARKET ENVIRONMENT
dc.subjectNEW PRODUCTS
dc.subjectOUTPUT
dc.subjectPRODUCTIVE ASSETS
dc.subjectPRODUCTIVE INVESTMENT
dc.subjectPRODUCTIVE INVESTMENTS
dc.subjectPRODUCTIVITY
dc.subjectPUBLIC FINANCE
dc.subjectPURCHASE PRICE
dc.subjectSALES TAX
dc.subjectSMALL BUSINESS
dc.subjectSTATE ENTERPRISE
dc.subjectSTATE OWNED ENTERPRISES
dc.subjectTAX BASE
dc.subjectTAX BASES
dc.subjectTAX CHANGES
dc.subjectTAX DEDUCTION
dc.subjectTAX DEDUCTIONS
dc.subjectTAX EXEMPTION
dc.subjectTAX INCENTIVES
dc.subjectTAX PAYMENTS
dc.subjectTAX POLICIES
dc.subjectTAX POLICY
dc.subjectTAX RATE
dc.subjectTAX RATES
dc.subjectTAX REDUCTION
dc.subjectTAX REFORM
dc.subjectTAX REFORMS
dc.subjectTAX REFUNDS
dc.subjectTAX REVENUE
dc.subjectTAX SYSTEM
dc.subjectTAXATION
dc.subjectTOTAL FACTOR PRODUCTIVITY
dc.subjectUSE TAX
dc.subjectVALUE ADDED
dc.subjectVALUE ADDED TAX
dc.subjectVALUE OF OUTPUT
dc.subjectWAGES
dc.titleThe Value-Added Tax Reform Puzzleen
dspace.entity.typePublication
okr.crossref.titleThe Value-Added Tax Reform Puzzle
okr.date.disclosure2011-09-01
okr.date.doiregistration2025-04-10T11:15:35.016642Z
okr.doctypePublications & Research::Policy Research Working Paper
okr.docurlhttp://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000158349_20110906095243
okr.guid681591468010507499
okr.identifier.doi10.1596/1813-9450-5788
okr.identifier.externaldocumentum000158349_20110906095243
okr.identifier.internaldocumentum14974581
okr.identifier.reportWPS5788
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2011/09/06/000158349_20110906095243/Rendered/PDF/WPS5788.pdfen
okr.region.administrativeEast Asia and Pacific
okr.region.administrativeEast Asia and Pacific
okr.region.countryChina
okr.region.geographicalEast Asia
okr.region.geographicalAsia
okr.unitDevelopment Research Group (DECRG)
okr.volume1 of 1
relation.isSeriesOfPublication26e071dc-b0bf-409c-b982-df2970295c87
relation.isSeriesOfPublication.latestForDiscovery26e071dc-b0bf-409c-b982-df2970295c87
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