Zongyan He

Peking University, Guanghua School of Management

Peking University

Beijing, Beijing 100871

China

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The Effect of Investment Tax Incentives: Evidence from China’s Value-Added Tax Reform

Number of pages: 44 Posted: 29 Aug 2011 Last Revised: 11 Aug 2015
Yuyu Chen, Zongyan He and Lei Zhang
Peking University - Guanghua School of Management, Peking University, Guanghua School of Management and Antai College of Economics and Management, Shanghai Jiao Tong University
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Abstract:

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value-added tax reform, investment tax credit, firm fixed investment, China