An Empirical Study about the Effects of "Business Tax Reformed to Vat" On Firms' Bargaining Power - Based on DID Model

DOI

10.2991/ictim-17.2017.78How to use a DOI?

Keywords

Business Tax reformed to VAT, bargaining power, DID model

Abstract

This paper empirically examines whether the Business Tax reformed to VAT policy has an impact on the bargaining power of reformed industry firms based on DID Model by using the A-share companies listed in both Shanghai Stock Exchange and Shenzhen Stock Exchange from 2010-2015. The bargaining power of firms is divided into two parts: the bargaining power of firms when negotiating with their suppliers and the bargaining power of firms when negotiating with their distributors. The research findings support the idea that the policy does have an impact on the bargaining power of reformed industry firms, the specific impact of the policy is to reduce firms' bargaining power when negotiating with suppliers, and improve their bargaining power when negotiating with dealers.

Copyright

© 2017, 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  - Yanling Wang
AU  - Jiaxi Wang
PY  - 2017/09
DA  - 2017/09
TI  - An Empirical Study about the Effects of "Business Tax Reformed to Vat" On Firms' Bargaining Power - Based on DID Model
BT  - Proceedings of the International Conference on Transformations and Innovations in Management (ICTIM 2017)
PB  - Atlantis Press
SP  - 1008
EP  - 1021
SN  - 2352-5428
UR  - https://doi.org/10.2991/ictim-17.2017.78
DO  - 10.2991/ictim-17.2017.78
ID  - Wang2017/09
ER  -