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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
https://doi.org/10.18999/forids.42.63
https://doi.org/10.18999/forids.42.632cf3a0d6-f305-47b3-bc88-9d96214b1147
名前 / ファイル | ライセンス | アクション |
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04.pdf (12.9 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2012-04-16 | |||||
タイトル | ||||||
タイトル | 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 | |||||
言語 | ja | |||||
その他のタイトル | ||||||
その他のタイトル | An Analysis on Price and Tax Revenue Effects of VAT Reform in China | |||||
言語 | en | |||||
著者 |
叶, 作義
× 叶, 作義× 下田, 充× 渡邉, 隆俊× 藤川, 清史× YE, Zuoyi× SHIMODA, Mitsuru× WATANABE, Takatoshi× FUJIKAWA, Kiyoshi |
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アクセス権 | ||||||
アクセス権 | open access | |||||
アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||
抄録 | ||||||
内容記述 | 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. | |||||
言語 | en | |||||
内容記述タイプ | Abstract | |||||
出版者 | ||||||
言語 | ja | |||||
出版者 | 名古屋大学大学院国際開発研究科 | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源 | http://purl.org/coar/resource_type/c_6501 | |||||
タイプ | departmental bulletin paper | |||||
出版タイプ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
ID登録 | ||||||
ID登録 | 10.18999/forids.42.63 | |||||
ID登録タイプ | JaLC | |||||
ISSN(print) | ||||||
収録物識別子タイプ | PISSN | |||||
収録物識別子 | 1341-3732 | |||||
ISSN(Online) | ||||||
収録物識別子タイプ | EISSN | |||||
収録物識別子 | 2189-9126 | |||||
書誌情報 |
ja : 国際開発研究フォーラム en : Forum of International Development Studies 巻 42, p. 63-83, 発行日 2012-03-29 |
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著者版フラグ | ||||||
値 | publisher |