营业税有多大扭曲作用？来自中国的证据

IF 5.1 1区经济学 Q1 ECONOMICS

Journal of Development Economics Pub Date : 2024-06-22 DOI:10.1016/j.jdeveco.2024.103332

Jing Xing , Katarzyna Bilicka , Xipei Hou , Sepideh Raei

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引用次数: 0

摘要

我们研究了税收级差对上下游企业的影响。作为一个自然实验，我们探讨了中国服务业以增值税取代流转税的改革，这一改革有效地消除了税收级联。我们发现，受影响的服务企业的销售额、研发投资和就业率都相对增加。这些变化主要是由制造业企业增加外包驱动的，而不太可能是由企业税负或产出价格的变化引起的。我们的研究为税收如何影响供应商网络和企业绩效提供了新的证据。

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How distortive are turnover taxes? Evidence from China

We investigate the impact of tax cascading on upstream and downstream firms. As a natural experiment, we explore a reform that replaced turnover taxes with value-added taxes for service industries in China, which effectively removed tax cascading. We find a relative increase in sales, R&D investment, and employment for affected service firms. These changes are mainly driven by increased outsourcing from manufacturing firms, and are unlikely to be caused by changes in firms’ tax burden or output prices. Our study provides new evidence on how taxation affects supplier networks and firm performance.

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来源期刊

Journal of Development Economics ECONOMICS-

CiteScore

8.30

自引率

4.00%

发文量

126

审稿时长

72 days

期刊介绍： The Journal of Development Economics publishes papers relating to all aspects of economic development - from immediate policy concerns to structural problems of underdevelopment. The emphasis is on quantitative or analytical work, which is relevant as well as intellectually stimulating.