The Effect of VAT on Total Factor Productivity in China-Based on the One-step Estimation Method
Yan-Feng Jiang, Yan-Fang Jiang
Available Online June 2014.
- https://doi.org/10.2991/msmi-14.2014.45How to use a DOI?
- Value-added tax, Production efficiency, Technical efficiency, Scale efficiency, One step estimation method.
- 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.
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 -