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The Effect of Investment Tax Incentives : Evidence from China’s Value-Added Tax Reform
Chen, Yuyu - 2015
We estimate the impact of investment tax credit on firm fixed investment, using China's 2004 value-added tax reform … pilot that introduces a permanent 17%-tax credit for fixed investment in six industries in the Northeastern region. The tax … credit raises significantly fixed investment of eligible firms by 28 percent on average during 2004-2007 relative to 2001 …
Persistent link: https://www.econbiz.de/10013037692
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Tax policy and lumpy investment behaviour : evidence from China's VAT reform
Chen, Zhao; Jiang, Xian; Liu, Zhikuo; Suárez Serrato, … - In: The review of economic studies : RES 90 (2023) 2, pp. 634-674
Persistent link: https://www.econbiz.de/10014319953
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Does value-added tax reform in services accelerate enterprise upgrading? : micro evidence from China
Peng, Fei; Wang, Ling; Shi, Xing; Wu, Huaqing - In: Applied economics 54 (2022) 9, pp. 1093-1109
Persistent link: https://www.econbiz.de/10012875037
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Tax incentives and corporate innovation : evidence from China's value-added tax reform
Jun, Wang; Liu, Congcong; Xie, Zhuan; Shen, Guangjun - In: Contemporary economic policy : a journal of Western … 42 (2024) 1, pp. 183-202
Persistent link: https://www.econbiz.de/10014475271
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Do tax incentives decelerate corporate financialization? : evidence from the VAT reform in China
Li, Xing; Shen, Guangjun - In: Economic modelling 125 (2023), pp. 1-11
Persistent link: https://www.econbiz.de/10014463608
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Firm investment and exporting : evidence from China's value-added tax reform
Liu, Qing; Lu, Yi - In: Journal of international economics 97 (2015) 2, pp. 392-403
Persistent link: https://www.econbiz.de/10011566089
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Die Wirkung impliziter Steuervorteile des Bilanzrechts : empirische Untersuchung bei den DAX 100-Unternehmen
Schwenk, Anja - 2003 - 1. Aufl
Persistent link: https://www.econbiz.de/10001743132
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How do tax incentives lead to investment shifting? : wvidence from China
Ni, Tingting; Wang, Xinyue; Wang, Yuetang - In: Emerging markets, finance and trade : EMFT 58 (2022) 7, pp. 2079-2092
Persistent link: https://www.econbiz.de/10013190256
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Tax reform and investment efficiency : evidence from China's replacement of business tax with VAT
Bai, Yajie; Wu, Maoguo - In: International journal of emerging markets 19 (2024) 3, pp. 775-797
Persistent link: https://www.econbiz.de/10014487463
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Economic effects of VAT reforms in Germany
Boeters, Stefan; Böhringer, Christoph; Büttner, Thiess; … - In: Applied economics 42 (2010) 16/18, pp. 2165-2182
Persistent link: https://www.econbiz.de/10008747184