LAUSR

VAT rate dispersion and TFP loss in China's manufacturing sector

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1 Published in 2017 at "Economics Letters"

DOI: 10.1016/j.econlet.2017.03.008

Abstract: The paper studies dispersion in the effective VAT rate, a directly measurable distortion, across manufacturing firms in China and assesses its impact on aggregate production efficiency through misallocation from 2000 to 2007. Using a model… read more here.

Keywords: vat; rate dispersion; vat rate; manufacturing ... See more keywords