2023-09-28 14:46:10 +00:00
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abstract: 'This paper empirically investigates the labor market effects of China''s
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2007 VAT reform, which significantly reduced the tax cost of capital
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investment. Employing city-by-year variation in the reform, we
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demonstrate that the tax cuts increased the earnings of skilled workers
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and left the earnings of the unskilled workers unaffected. Moreover, we
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find limited impacts of the reform on employment for both skill groups.
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These results suggest that the tax incentives increased the relative
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demand for skills, thus resulting in a higher income inequality between
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skilled and unskilled workers.'
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affiliation: 'Meng, LS (Corresponding Author), Chinese Univ Hong Kong, Dept Econ,
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Shatin, Hong Kong, Peoples R China.
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Li, Hongbin, Stanford Univ, Stanford Inst Econ Policy Res SIEPR, Stanford, CA 94305
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USA.
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Meng, Lingsheng, Chinese Univ Hong Kong, Dept Econ, Shatin, Hong Kong, Peoples R
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China.'
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article-number: '102213'
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author: Li, Hongbin and Meng, Lingsheng
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author-email: hongbinli@stanford.edu
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author_list:
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- family: Li
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given: Hongbin
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- family: Meng
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given: Lingsheng
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da: '2023-09-28'
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doi: 10.1016/j.labeco.2022.102213
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earlyaccessdate: JUL 2022
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eissn: 1879-1034
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files: []
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issn: 0927-5371
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journal: LABOUR ECONOMICS
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keywords: VAT; Labor market; Inequality; China
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keywords-plus: 'CORPORATE-INCOME TAX; INCENTIVES EVIDENCE; COMPLEMENTARITY; INVESTMENT;
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INEQUALITY; IMPACT; WAGES'
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language: English
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month: OCT
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number-of-cited-references: '30'
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papis_id: 12f846326fcf842dda34e6d3b9ce2b86
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ref: Li2022skillbiased
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times-cited: '1'
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title: 'Skill biased tax policy change: Labor market effects of China?s VAT reform(star)'
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2023-10-01 08:15:07 +00:00
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type: article
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2023-09-28 14:46:10 +00:00
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unique-id: WOS:000839409200002
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usage-count-last-180-days: '4'
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usage-count-since-2013: '9'
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volume: '78'
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web-of-science-categories: Economics
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year: '2022'
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