The Short-Run Effect of a Local Fiscal Squeeze on Pollution Abatement Expenditures: Evidence from China's VAT Pilot Program

Peng, F; Peng, LC; Mao, J; Lu, P

Peng, LC (corresponding author), Nanjing Audit Univ, Inst Econ & Finance, Nanjing, Peoples R China.

ENVIRONMENTAL & RESOURCE ECONOMICS, 2021; 78 (3): 453

Abstract

Introduced in 2012, China's value-added tax (VAT) pilot program gradually replaced business tax (BT) with VAT. It has created a large fiscal squeeze f......

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