Based on a theoretical analysis,this paper empirically studies the effects of China’s VAT system transition in 2009 on the Chinese firms’fixed capital investment and employee recruitment by using the data of Nationa...Based on a theoretical analysis,this paper empirically studies the effects of China’s VAT system transition in 2009 on the Chinese firms’fixed capital investment and employee recruitment by using the data of National Tax Survey from 2008 to 2009 for the first time.The main findings are as follows.(1)The transition stimulates investment in some industries like Petrochemical,Electricity,and Equipment Manufacturing,but Automotive Industry and Extractive Industry are exceptional.(2)The transition impedes the growth of employment in the Processing Industry for Agricultural Products and the Petrochemical Industry,but has improved the employment situation in Electricity and Automotive industries.The prosperity and marketization degree of industries are key factors that determine the effects.Our findings show that the effects of China’s VAT system transition vary amongst different industries,which imply that when implementing the VAT-related reforms like the reform program to replace business tax with VAT,the Chinese government should design relevant institutions with regard to the macroeconomic environment and differences in industries,and gradually put reform measures into practice.展开更多
There is an increasing interest in popularizing small biogas plants to meet the bulk of domestic energy needs in Africa for cooking,lighting,and other activities such as cooling or refrigeration.As stakeholders(policy...There is an increasing interest in popularizing small biogas plants to meet the bulk of domestic energy needs in Africa for cooking,lighting,and other activities such as cooling or refrigeration.As stakeholders(policy makers,donors,credit providers,sector experts,and product development professionals)contemplate programs,one of the key questions to which a reliable answer is needed is biogas plant installation cost that may vary from region to region.An Africa-wide materials’cost multiplier factor(Lang factor of 2.63)estimation approach has been proposed,based on data from only two locations.The factor’s validity throughout Africa has been questioned.This study shows that the Africa-wide Lang factor of 2.63 is applicable in Uganda.However,differences in accuracy have been observed based on whether the installation is located in a rural or urban setting.Location-specific factors of 2.984 and 2.404 for rural and urban locations were established and validated,respectively,which produced more accurate estimates in comparison with a single composite non-location specific factor.展开更多
基金Beijing Philosophy and Social Science Planning Project:“Fiscal and Taxation Reform and Accelerating the Transformation of Economic Development Mode in Beijing:From the Perspective of Replacing Business Tax with VAT(13JGC070)”The Research Project of University of International Business and Economics:“Tax Economics”(X13007).
文摘Based on a theoretical analysis,this paper empirically studies the effects of China’s VAT system transition in 2009 on the Chinese firms’fixed capital investment and employee recruitment by using the data of National Tax Survey from 2008 to 2009 for the first time.The main findings are as follows.(1)The transition stimulates investment in some industries like Petrochemical,Electricity,and Equipment Manufacturing,but Automotive Industry and Extractive Industry are exceptional.(2)The transition impedes the growth of employment in the Processing Industry for Agricultural Products and the Petrochemical Industry,but has improved the employment situation in Electricity and Automotive industries.The prosperity and marketization degree of industries are key factors that determine the effects.Our findings show that the effects of China’s VAT system transition vary amongst different industries,which imply that when implementing the VAT-related reforms like the reform program to replace business tax with VAT,the Chinese government should design relevant institutions with regard to the macroeconomic environment and differences in industries,and gradually put reform measures into practice.
基金This study was supported by the World Bank through the Development Marketplace Program Award,DM085681.
文摘There is an increasing interest in popularizing small biogas plants to meet the bulk of domestic energy needs in Africa for cooking,lighting,and other activities such as cooling or refrigeration.As stakeholders(policy makers,donors,credit providers,sector experts,and product development professionals)contemplate programs,one of the key questions to which a reliable answer is needed is biogas plant installation cost that may vary from region to region.An Africa-wide materials’cost multiplier factor(Lang factor of 2.63)estimation approach has been proposed,based on data from only two locations.The factor’s validity throughout Africa has been questioned.This study shows that the Africa-wide Lang factor of 2.63 is applicable in Uganda.However,differences in accuracy have been observed based on whether the installation is located in a rural or urban setting.Location-specific factors of 2.984 and 2.404 for rural and urban locations were established and validated,respectively,which produced more accurate estimates in comparison with a single composite non-location specific factor.
