Can VAT improve technical efficiency in China -based on the SFA model test

DOI

10.2991/icssr-14.2014.141How to use a DOI?

Keywords

Value added tax Technical efficiency Production efficiency Scale efficiency

Abstract

This paper empirically tests how the change of value added tax impacts on technical efficiency based on the SFA model. The results show, if the proportion of the value added tax is higher, it is not good for the technical efficiency. We suggest, in the design of the VAT system, we should pay more attention to its influence on technical efficiency. For example, implement value added tax subsidy for technology research and development (R&D).

Copyright

© 2014, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - YanFeng Jiang
PY  - 2014/06
DA  - 2014/06
TI  - Can VAT improve technical efficiency in China -based on the SFA model test
BT  - Proceedings of the 3rd International Conference on Science and Social Research
PB  - Atlantis Press
SP  - 623
EP  - 628
SN  - 2352-5398
UR  - https://doi.org/10.2991/icssr-14.2014.141
DO  - 10.2991/icssr-14.2014.141
ID  - Jiang2014/06
ER  -