2024-03-28T13:29:59Z
https://nagoya.repo.nii.ac.jp/oai
oai:nagoya.repo.nii.ac.jp:00014348
2023-01-27T04:16:22Z
608:609:610:1390
産業連関モデルによる中国増殖税改革の価格効果と税収効果の分析
An Analysis on Price and Tax Revenue Effects of VAT Reform in China
叶, 作義
下田, 充
渡邉, 隆俊
藤川, 清史
YE, Zuoyi
SHIMODA, Mitsuru
WATANABE, Takatoshi
FUJIKAWA, Kiyoshi
open access
China has implemented a reform of the VAT (Value Added Tax) in 2009. We estimate, in this study, effects of this VAT reform on prices and tax payments by industry with a focus on "refund rate of export tax" and "tax credit of investment goods". As to "refund rate of export tax", suppose all the export tax is refunded, the domestic price will decrease by 1.3% point and the tax revenue will decrease by 14%. As to "tax credit of investment goods", the domestic price will decrease by 1.5% point and the tax revenue will decrease by 10% after this system is introduced, which those effects are especially large in such capital intensive industries as Automobile, Electronics, and Steel.
名古屋大学大学院国際開発研究科
2012-03-29
jpn
departmental bulletin paper
VoR
https://doi.org/10.18999/forids.42.63
http://hdl.handle.net/2237/16255
https://nagoya.repo.nii.ac.jp/records/14348
10.18999/forids.42.63
2189-9126
1341-3732
国際開発研究フォーラム
Forum of International Development Studies
42
63
83
https://nagoya.repo.nii.ac.jp/record/14348/files/04.pdf
application/pdf
12.9 MB
2018-02-20