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In: NBER working paper series 17532
"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 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%. Our 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"--National Bureau of Economic Research web site
ISSN: 1003-3661
ISSN: 2095-5960
In: Environmental science and pollution research: ESPR, Band 29, Heft 6, S. 8281-8293
ISSN: 1614-7499
In: Journal of development economics, Band 124, S. 83-94
ISSN: 0304-3878
In: NBER Working Paper No. w22403
SSRN
In: NBER Working Paper No. w22951
SSRN
In: Advances in journalism and communication, Band 2, Heft 3, S. 109-120
ISSN: 2328-4935
In: Research Policy, Band 37, Heft 10, S. 1790-1811