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Production efficiency and self-enforcement in value-added tax: Evidence from state-level reform in India. (2020). Hoseini, Mohammad ; Briand, Oceane.
In: Journal of Development Economics.
RePEc:eee:deveco:v:144:y:2020:i:c:s0304387820300377.

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  1. The impact of value-added tax reform on small and medium-sized firm innovation: Evidence from China. (2025). Li, Fan ; Liu, Chengjun ; Wang, Wenche.
    In: Journal of Asian Economics.
    RePEc:eee:asieco:v:98:y:2025:i:c:s1049007825000636.

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  2. Tackle spurious invoices challenges to VAT compliance: a quasi-experiment of input VAT deduction reform in China. (2024). Zhang, Haotian ; Lu, Shengfeng ; Fang, Yuan ; Chen, Sixia.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:31:y:2024:i:5:d:10.1007_s10797-023-09805-w.

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  3. “Tax reduction” and the financialization of real enterprises: Evidence from China’s “VAT reform”. (2024). Tang, Yajun ; Wang, LI ; Shu, Haicheng.
    In: International Review of Economics & Finance.
    RePEc:eee:reveco:v:92:y:2024:i:c:p:835-850.

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  4. Effect of Goods and Service Tax System on Business Performance of Micro, Small and Medium Enterprises. (2023). Sharma, Rakesh Kumar ; Bhalla, Neba ; Kaur, Inderjit.
    In: SAGE Open.
    RePEc:sae:sagope:v:13:y:2023:i:2:p:21582440231177210.

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  5. How do tax reductions motivate technological innovation?. (2023). Yue, Ziyang ; Wang, Haisen ; Yang, Gangqiang.
    In: Palgrave Communications.
    RePEc:pal:palcom:v:10:y:2023:i:1:d:10.1057_s41599-023-02305-6.

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  6. Effect of Tax Knowledge and Technological Shift in Tax System on Business Performance: A PLS-SEM Analysis. (2022). Sharma, Rakesh Kumar ; Bhalla, Neba ; Kaur, Inderjit.
    In: Sustainability.
    RePEc:gam:jsusta:v:14:y:2022:i:16:p:10217-:d:890438.

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  7. Examining the Effect of Tax Reform Determinants, Firms’ Characteristics and Demographic Factors on the Financial Performance of Small and Micro Enterprises. (2022). Sharma, Rakesh Kumar ; Bhalla, Neba ; Kaur, Inderjit.
    In: Sustainability.
    RePEc:gam:jsusta:v:14:y:2022:i:14:p:8270-:d:856907.

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  8. Taxation officers’ grassroots work experience and tax performance: Evidence from China. (2022). Qi, YU ; Chen, Gao ; Liu, Feng ; Xing, Fei.
    In: Journal of Asian Economics.
    RePEc:eee:asieco:v:80:y:2022:i:c:s1049007822000239.

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  9. Value-added Tax Reform and Services Exports: Evidence from China. (2021). Bai, Zhuoran ; Zhang, Yan ; Findaly, Christopher.
    In: MPRA Paper.
    RePEc:pra:mprapa:111184.

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  10. The Double Dividend of a Joint Tariff and VAT Reform: Evidence from Iran. (2021). Vesal, Mohammad ; Yousefi, Kowsar.
    In: MPRA Paper.
    RePEc:pra:mprapa:107377.

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  11. The Short-Run Effect of a Local Fiscal Squeeze on Pollution Abatement Expenditures: Evidence from China’s VAT Pilot Program. (2021). Lu, Peng ; Peng, Langchuan ; Mao, Jie.
    In: Environmental & Resource Economics.
    RePEc:kap:enreec:v:78:y:2021:i:3:d:10.1007_s10640-021-00539-z.

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References

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  18. Rajan, R. ; Zingales, L. Financial dependence and growth. 1998 Am. Econ. Rev.. 88 559-586

  19. Rao, M.G. Reform in the central sales tax in the context of vat. 2003 Econ. Polit. Wkly.. 38 627-636
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