China’s 2009 VAT reform and lumpy investment behaviour Tax policies that reduce firm inaction are more effective at stimulating investment than policies that simply lower the cost of investment Firms Zhao Chen Xian Jiang Zhikuo Liu Juan Carlos Suárez Serrato Daniel Yi Xu Published 13.01.20
The dynamic effects of computerised VAT invoices on Chinese manufacturing firms Evidence from China shows tax revenues increase in the short run from better enforcement, but these increases decrease over time as firms downsize Firms Haichao Fan Yu Liu Nancy Qian Jaya Wen Published 25.02.19
