Proceedings of the 2014 International Conference on Management Science and Management Innovation

The Effect of VAT on Total Factor Productivity in China-Based on the One-step Estimation Method

Authors
Yan-Feng Jiang, Yan-Fang Jiang
Corresponding Author
Yan-Feng Jiang
Available Online June 2014.
DOI
https://doi.org/10.2991/msmi-14.2014.45How to use a DOI?
Keywords
Value-added tax, Production efficiency, Technical efficiency, Scale efficiency, One step estimation method.
Abstract
This paper empirically test how the change of the proportion of the value added tax impacts on each part of China’s productivity based on the one step estimation method,. The results show, the higher the proportion of the value added tax, the more conducive to the improvement of production efficiency. But it is not good for the technical efficiency and scale efficiency. We should implement value added tax subsidy for technology research and development (R&D) and focus on the adjustment effect of value added tax on the specialized division of labor.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Proceedings
2014 International Conference on Management Science and Management Innovation (MSMI 2014)
Part of series
Advances in Economics, Business and Management Research
Publication Date
June 2014
ISBN
978-94-6252-015-8
ISSN
2352-5428
DOI
https://doi.org/10.2991/msmi-14.2014.45How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Yan-Feng Jiang
AU  - Yan-Fang Jiang
PY  - 2014/06
DA  - 2014/06
TI  - The Effect of VAT on Total Factor Productivity in China-Based on the One-step Estimation Method
BT  - 2014 International Conference on Management Science and Management Innovation (MSMI 2014)
PB  - Atlantis Press
SP  - 247
EP  - 253
SN  - 2352-5428
UR  - https://doi.org/10.2991/msmi-14.2014.45
DO  - https://doi.org/10.2991/msmi-14.2014.45
ID  - Jiang2014/06
ER  -