讲座题目：The Dynamic Effects of Computerized VAT Invoices on Chinese Manufacturing Firms
报告人：Jaya Wen
发展经济学博士
耶鲁大学 经济增长中心
时间：3月6日（周二） 14：30
地点：经济学院高层 10楼会议室
演讲论文摘要:
This paper studies the dynamic effects of computerizing VAT invoices on tax revenues and firm behavior in China, 1998-2007. We use a balanced panel of manufacturing firms to show that computerization increased VAT revenues. The results imply that computerization caused the effective tax rate to increase from 4.95% to 5.40%, and explains 10.8% of VAT revenues during 2001-2007. The evidence suggests that effects differ between the short and long run: tax revenue gains decline over time and output contracts.