The Chinese Government’s recent economic stimulus measures are attracting much attention because of its plan to increase people’s incomes and alleviate enterprises and residents’ economic burden.
China's current tax structure is seriously out of balance.It is dominated by indirect tax primarily paid by firms,and the share of direct tax is limited and the share of direct tax paid by households and individua...China's current tax structure is seriously out of balance.It is dominated by indirect tax primarily paid by firms,and the share of direct tax is limited and the share of direct tax paid by households and individuals is still more limited.In order to achieve a more equitable distribution of the tax burden,the tax reform initiated by the Third Plenum of the 18 th CPC Central Committee mandated increasing the direct tax and reducing the indirect tax as key priorities to improve China's tax structure.展开更多
In this research we investigate the association between local state capacity(LSC)and effective tax burdens(ETBs)on industrial firms within counties between 1998 and 2013.The LSC measures a state's capacity for pol...In this research we investigate the association between local state capacity(LSC)and effective tax burdens(ETBs)on industrial firms within counties between 1998 and 2013.The LSC measures a state's capacity for policy implementation and specifically its ability to acquire low-cost agricultural land for nonagricultural(industrial or commercial)purposes.Based on China's government-led development experience since the 1990s,we draw on two unique household survey datasets to capture LSC at county level.We find robust evidence that greater LSC was associated with much lower ETBs on large industrial firms.This taxation pattern implies local government's primary reliance on larger manufacturing firms,while the ETBs for small-and-medium enterprises are not as prominently addressed.This research highlights that LSC can affect both the amount of revenue a local government can generate and the methods it uses to collect these revenues.展开更多
It is of great practical significance to analyze the differences of actual tax burden value-added tax(VAT)from the perspective of industrial linkage for accelerating the construction of a modern industrial system and ...It is of great practical significance to analyze the differences of actual tax burden value-added tax(VAT)from the perspective of industrial linkage for accelerating the construction of a modern industrial system and promoting the formation of a new development pattern.This paper explains the differences and causes of the actual VAT tax burden in the manufacturing industry from the perspective of industrial linkage.According to the research results,the closer the intermediate input connection between an industry and other industries,the lower the actual VAT tax burden it bears.The characteristics of production network have a moderating effect on the relationship between the linkage of the manufacturing industries and the actual VAT tax burden.For the industries in the center of the production network,a stable backward linkage weakens the influence of industrial linkage on their actual tax burden.It is difficult for industries located in the spillover block to reduce their tax burden by adjusting the linkage of intermediate goods.In addition,highly linked manufacturing enterprises can also reduce their actual VAT tax burden by tax avoidance,tax shifting,adjusting the types of intermediate inputs and so on.Smoothing the domestic production network of the manufacturing industry and optimizing the VAT burden bearing mechanism of each manufacturing sub-industry will help promote the stable growth of the manufacturing industry and healthy development of the macro economy in China.展开更多
Using nationally representative data, the present paper examines the impact of China's ongoing rural tax reform on farmers. The difficulties in further local governance restructuring are also discussed. It is argued ...Using nationally representative data, the present paper examines the impact of China's ongoing rural tax reform on farmers. The difficulties in further local governance restructuring are also discussed. It is argued that the issues associated with rural taxation and local governance in China result from inherent tension between an increasingly liberalized economic system and a still centralized political system. Although rural tax reform has helped to reduce farmers" tax burdens in the short term, the establishment of an effective local governance regime requires coordinated reforms to downsize local bureaucracy by providing social security for laid-off cadres, to strengthen local accountability by granting higher local formal tax autonomy, and to promote meaningful participation by expanding local democracy.展开更多
The influence of taxation on the economy and society is everywhere. Given the fact that CO_(2) emission is closely connected with human activities, the question naturally arises whether the tax burden affects the carb...The influence of taxation on the economy and society is everywhere. Given the fact that CO_(2) emission is closely connected with human activities, the question naturally arises whether the tax burden affects the carbon emissions. To address this issue, based on the data of 21 OECD countries over the period from 1991–2014, we use the ratio of tax revenue to GDP as a proxy of the tax burden and employ a panel quantile model with the non-additive fixed effects for analysis. The results suggest that the impact of the tax burden on carbon emissions is heterogeneous across countries based on the level of carbon emissions. Moreover, we find a stable U-shaped relationship between the tax burden and carbon emissions whether for countries with a high or low level of carbon emissions. Our findings suggest that moderate taxes could help reduce carbon emissions, but the effect of excessive taxation is the opposite.展开更多
In March 2009, Forbes magazine produced a Tax Misery Index list, listing countries in descending order and evaluating the harshness of the taxes imposed in 50 countries it selected.
Using sub-national panel data for China,this paper discusses many policy factors attracting FDI.Therefore,it focuses on the comparison of public policy and other characteristics of provincial governments.Using a panel...Using sub-national panel data for China,this paper discusses many policy factors attracting FDI.Therefore,it focuses on the comparison of public policy and other characteristics of provincial governments.Using a panel data set of 29 provinces in China for the period after reform and opening,we apply a panel regression model with fixed effects.We find that the tax burden has a significant effect on the location of FDI.In contrast with other research findings,this paper argues that local wages don’t have a positive effect on the location of FDI.Then,this paper discusses the effects of disaggregated public expenditure on the inflow of FDI.Ultimately,we find that the quality of Chinese governance does not have a significant effect on FDI.展开更多
文摘The Chinese Government’s recent economic stimulus measures are attracting much attention because of its plan to increase people’s incomes and alleviate enterprises and residents’ economic burden.
文摘China's current tax structure is seriously out of balance.It is dominated by indirect tax primarily paid by firms,and the share of direct tax is limited and the share of direct tax paid by households and individuals is still more limited.In order to achieve a more equitable distribution of the tax burden,the tax reform initiated by the Third Plenum of the 18 th CPC Central Committee mandated increasing the direct tax and reducing the indirect tax as key priorities to improve China's tax structure.
基金supported by the National Natural Science Foundation of China(Nos.72121005,72342030,72293565,and 72173025)Innovative Research Groups Project of the National Natural Science Foundation of China(No.72121002)the Ministry of Education of Humanities and Social Science Project of China(No.21YJA790042).
文摘In this research we investigate the association between local state capacity(LSC)and effective tax burdens(ETBs)on industrial firms within counties between 1998 and 2013.The LSC measures a state's capacity for policy implementation and specifically its ability to acquire low-cost agricultural land for nonagricultural(industrial or commercial)purposes.Based on China's government-led development experience since the 1990s,we draw on two unique household survey datasets to capture LSC at county level.We find robust evidence that greater LSC was associated with much lower ETBs on large industrial firms.This taxation pattern implies local government's primary reliance on larger manufacturing firms,while the ETBs for small-and-medium enterprises are not as prominently addressed.This research highlights that LSC can affect both the amount of revenue a local government can generate and the methods it uses to collect these revenues.
基金the major project supported by the National Social Science Fund(21&ZD096)the project supported by the National Social Science Fund(22VRC095)the project supported by the Natural Science Foundation of Colleges and Universities in Anhui Province(2022AH040087).
文摘It is of great practical significance to analyze the differences of actual tax burden value-added tax(VAT)from the perspective of industrial linkage for accelerating the construction of a modern industrial system and promoting the formation of a new development pattern.This paper explains the differences and causes of the actual VAT tax burden in the manufacturing industry from the perspective of industrial linkage.According to the research results,the closer the intermediate input connection between an industry and other industries,the lower the actual VAT tax burden it bears.The characteristics of production network have a moderating effect on the relationship between the linkage of the manufacturing industries and the actual VAT tax burden.For the industries in the center of the production network,a stable backward linkage weakens the influence of industrial linkage on their actual tax burden.It is difficult for industries located in the spillover block to reduce their tax burden by adjusting the linkage of intermediate goods.In addition,highly linked manufacturing enterprises can also reduce their actual VAT tax burden by tax avoidance,tax shifting,adjusting the types of intermediate inputs and so on.Smoothing the domestic production network of the manufacturing industry and optimizing the VAT burden bearing mechanism of each manufacturing sub-industry will help promote the stable growth of the manufacturing industry and healthy development of the macro economy in China.
基金financial support from the Chinese National Science Foundation(Project 703030l1,70633002)Ford Foundation+1 种基金the Chinese Academy of Science Innovation Project(KSCX2-YW-N.039)the Matching NSFC Fund of the Institute of Geographical Sciences and Natural Resource Research,the Chinese Academy of Sciences.
文摘Using nationally representative data, the present paper examines the impact of China's ongoing rural tax reform on farmers. The difficulties in further local governance restructuring are also discussed. It is argued that the issues associated with rural taxation and local governance in China result from inherent tension between an increasingly liberalized economic system and a still centralized political system. Although rural tax reform has helped to reduce farmers" tax burdens in the short term, the establishment of an effective local governance regime requires coordinated reforms to downsize local bureaucracy by providing social security for laid-off cadres, to strengthen local accountability by granting higher local formal tax autonomy, and to promote meaningful participation by expanding local democracy.
基金Supported by the National Natural Science Foundation of China(71850012,72104075,72101120)the National Social Science Fund of China(19AZD014)+2 种基金the Major Special Projects of the Department of Science and Technology of Hunan province(2018GK1020)Hunan social science achievement review committee(XSP21YBC087)Hunan University Youth Talent Program。
文摘The influence of taxation on the economy and society is everywhere. Given the fact that CO_(2) emission is closely connected with human activities, the question naturally arises whether the tax burden affects the carbon emissions. To address this issue, based on the data of 21 OECD countries over the period from 1991–2014, we use the ratio of tax revenue to GDP as a proxy of the tax burden and employ a panel quantile model with the non-additive fixed effects for analysis. The results suggest that the impact of the tax burden on carbon emissions is heterogeneous across countries based on the level of carbon emissions. Moreover, we find a stable U-shaped relationship between the tax burden and carbon emissions whether for countries with a high or low level of carbon emissions. Our findings suggest that moderate taxes could help reduce carbon emissions, but the effect of excessive taxation is the opposite.
文摘In March 2009, Forbes magazine produced a Tax Misery Index list, listing countries in descending order and evaluating the harshness of the taxes imposed in 50 countries it selected.
基金Education Ministry for Younger of Humanities and Social Science(10YJC790416)the Priority Academic Program Development of Jiangsu Higher Education Institutions(PAPD).
文摘Using sub-national panel data for China,this paper discusses many policy factors attracting FDI.Therefore,it focuses on the comparison of public policy and other characteristics of provincial governments.Using a panel data set of 29 provinces in China for the period after reform and opening,we apply a panel regression model with fixed effects.We find that the tax burden has a significant effect on the location of FDI.In contrast with other research findings,this paper argues that local wages don’t have a positive effect on the location of FDI.Then,this paper discusses the effects of disaggregated public expenditure on the inflow of FDI.Ultimately,we find that the quality of Chinese governance does not have a significant effect on FDI.