VAT Reform, Regional Ownership Structure, and Industrial Upgrading: Evidence From Firms in Northeast China
We estimate the extent of the moderating effect of varying regional ownership structures on the relationship between the VAT reform and industrial upgrading in a panel differences-in-differences framework, using a natural experiment of the China’s 2004 value-added tax (VAT) reform pilot that introdu...
| Main Authors: | , , , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
SAGE Publishing
2022-04-01
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| Series: | SAGE Open |
| Online Access: | https://doi.org/10.1177/21582440221095013 |