How Distortive are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT
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- Xing, Jing & Bilicka, Katarzyna & Hou, Xipei, 2022. "How Distortive are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT," CEPR Discussion Papers 16886, C.E.P.R. Discussion Papers.
- Jing Xing & Katarzyna Anna Bilicka & Xipei Hou, 2022. "How Distortive Are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT," CESifo Working Paper Series 9511, CESifo.
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Cited by:
- Garriga, Pablo & Tortarolo, Dario, 2024.
"Firms as tax collectors,"
Journal of Public Economics, Elsevier, vol. 233(C).
- Dario Tortarolo & Pablo Garriga, 2022. "Firms as tax collectors," IFS Working Papers W22/44, Institute for Fiscal Studies.
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More about this item
JEL classification:
- D25 - Microeconomics - - Production and Organizations - - - Intertemporal Firm Choice: Investment, Capacity, and Financing
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- O32 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Management of Technological Innovation and R&D
NEP fields
This paper has been announced in the following NEP Reports:- NEP-CNA-2022-03-07 (China)
- NEP-PBE-2022-03-07 (Public Economics)
- NEP-PUB-2022-03-07 (Public Finance)
- NEP-SBM-2022-03-07 (Small Business Management)
- NEP-TRA-2022-03-07 (Transition Economics)
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