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Impact of the VAT reduction policy on local fiscal pressure in China in light of the COVID-19 pandemic: A measurement based on a computable general equilibrium model

Value added tax (VAT) reduction is an important tool for cultivating new driving forces for economic development, and it has had a notable impact on local fiscal pressure. Taking the 2018–2019 VAT rate reduction in China as an example, this paper uses a CGE model to estimate the impact of the VAT re...

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Detalles Bibliográficos
Autores principales: Guo, Yue Mei, Shi, Yun Rui
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Economic Society of Australia, Queensland. Published by Elsevier B.V. 2021
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9183237/
https://www.ncbi.nlm.nih.gov/pubmed/35702722
http://dx.doi.org/10.1016/j.eap.2020.12.010