An analysis of the Effects of Value-added Tax Reform with Using the DID Method

DOI

10.2991/emeeit-15.2015.3How to use a DOI?

Keywords

Value-added tax reform; Difference-in-Difference; Firm performance

Abstract

This paper employs survey data from China National Taxation Bureau for 2006 2012 and applies the method ofDifference-in-Difference to study the effects of value-added tax reform, which was put into effect nationwide in 2009. The empirical findings show that when the VAT system changed from production-based to consumption-based, a typical firm's VAT burden has fallen significantly during the three year period after the nationwide reform In addition, we have obtained supportingevidence that the VAT reform encourages firm investment and improves firm performance These results suggest that the valueadded tax reform in 2009 has obtained the good policy effects, which are in line with the original intentions of the reform

Copyright

© 2015, 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  - Meiping Liu
AU  - Li Yang
PY  - 2015/11
DA  - 2015/11
TI  - An analysis of the Effects of Value-added Tax Reform with Using the DID Method
BT  - Proceedings of the 2015 International conference on Engineering Management, Engineering Education and Information Technology
PB  - Atlantis Press
SP  - 10
EP  - 17
SN  - 2352-538X
UR  - https://doi.org/10.2991/emeeit-15.2015.3
DO  - 10.2991/emeeit-15.2015.3
ID  - Liu2015/11
ER  -