The Effect of VAT on Total Factor Productivity in China-Based on the One-step Estimation Method

DOI

10.2991/msmi-14.2014.45How to use a DOI?

Keywords

Value-added tax, Production efficiency, Technical efficiency, Scale efficiency, One step estimation method.

Abstract

This paper empirically test how the change of the proportion of the value added tax impacts on each part of China’s productivity based on the one step estimation method,. The results show, the higher the proportion of the value added tax, the more conducive to the improvement of production efficiency. But it is not good for the technical efficiency and scale efficiency. We should implement value added tax subsidy for technology research and development (R&D) and focus on the adjustment effect of value added tax on the specialized division of labor.

Copyright

© 2014, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Yan-Feng Jiang
AU  - Yan-Fang Jiang
PY  - 2014/06
DA  - 2014/06
TI  - The Effect of VAT on Total Factor Productivity in China-Based on the One-step Estimation Method
BT  - Proceedings of the 2014 International Conference on Management Science and Management Innovation
PB  - Atlantis Press
SP  - 247
EP  - 253
SN  - 2352-5428
UR  - https://doi.org/10.2991/msmi-14.2014.45
DO  - 10.2991/msmi-14.2014.45
ID  - Jiang2014/06
ER  -