The effect of tax incentives on energy intensity : evidence from China's VAT reform
Year of publication: |
2022
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Authors: | Zhou, Qianling ; Li, Tao ; Gong, Liutang |
Published in: |
Energy economics. - Amsterdam : Elsevier, ISSN 0140-9883, ZDB-ID 795279-X. - Vol. 108.2022, p. 1-10
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Subject: | Energy intensity | Difference-in-differences estimation | Tax incentive | VAT reform | Umsatzsteuer | Sales tax | Steuerreform | Tax reform | China | Steuervergünstigung | Energiekonsum | Energy consumption | Wirkungsanalyse | Impact assessment |
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