The Short-Run Effect of a Local Fiscal Squeeze on Pollution Abatement Expenditures: Evidence from China’s VAT Pilot Program
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DOI: 10.1007/s10640-021-00539-z
Abstract: Introduced in 2012, China’s value-added tax (VAT) pilot program gradually replaced business tax (BT) with VAT. It has created a large fiscal squeeze for the local government since 75% of VAT revenue goes to the… read more here.
Keywords: squeeze; fiscal squeeze; pollution abatement; vat ... See more keywords
The effect of a fiscal squeeze on tax enforcement: Evidence from a natural experiment in China
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DOI: 10.1016/j.jpubeco.2017.01.001
Abstract: This paper investigates the impact of the abolition of the agricultural taxes in 2005 across China on county governments' incentives for tax enforcement. I show that the revenue loss of county governments was largely offset… read more here.
Keywords: tax; effect fiscal; enforcement; squeeze tax ... See more keywords