VAT rate dispersion and TFP loss in China's manufacturing sector

DOI10.1016/j.econlet.2017.03.008zbMath1395.91328OpenAlexW2290644811MaRDI QIDQ1673435

Shawn Xiaoguang Chen

Publication date: 12 September 2018

Published in: Economics Letters (Search for Journal in Brave)

Full work available at URL: https://api.research-repository.uwa.edu.au/ws/files/96622350/DP15.34_ShawnChen1.pdf

zbMATH Keywords

ChinaTFPmisallocationrevenue-neutral reformVAT

Mathematics Subject Classification ID

Macroeconomic theory (monetary models, models of taxation) (91B64)

Cites Work

• The role of returns to scale in measuring frictions in resource allocation: revisiting misallocation and manufacturing TFP in China

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