Gaoyi, Lin; Liuding, Ma; Hui, Liao; Jingying, Li - 2022
Abstract: Using the National Taxation Survey data from 2009 to 2015, this paper takes the reform of "replacing business tax with value-added tax" (RBTVT) in China as a quasi-natural experiment to empirically explore the impact of the fiscal pressure caused by the turnover tax reduction on the...