We acknowledge financial support from the World Bank.The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research. ABSTRACT We explore the impact of a tax reform in some provinces of China which eliminated the value-added tax on some investment goods. While the goal of the experiment was to encourage upgrading of techno...

‘e debate on corporate tax reform in the U.S. have included arguments for a ‘border adjustment tax’ that would e‚ectively raise the tax on imported inputs and provide a subsidy to exports. ‘is policy is equivalent to other uniform border taxes such as a combined import tari‚ and export subsidy and a uniform value added tax and payroll subsidy. In this note I argue that contrary to popular argum...

The popularity of the e-commerce facilitates the tax evasion a lot, and the anti-tax evasion work in the e-commerce area becomes urgent. We introduced a union-bank online payment mode, which can solve many problems of existing mode such as main body status, standardization and inter-bank payment. Besides, it provides a platform for some value added services such as anti-tax evasion, anti-money ...