第 14 章专题：政府收入

14.1 Short-term tax policy

消费券对消费的影响

文献：Xing et al.（2020）。

加速折旧对投资的影响

文献：Zwick and Mahon（2017）。

文献：Zhang et al.（2018）。

文献：Benzarti and Carloni（2019）。

参考文献

Benzarti Y, Carloni D. Who really benefits from consumption tax cuts? Evidence from a large VAT reform in France[J]. American Economic Journal: Economic Policy, 2019, 11(1): 38-63.
Xing J, Zou E, Yin Z, et al. ” Quick Response” Economic Stimulus: The Effect of Small-Value Digital Coupons on Spending[R]. National Bureau of Economic Research, 2020.
Zhang L, Chen Y, He Z. The effect of investment tax incentives: evidence from China’s value-added tax reform[J]. International tax and public finance, 2018, 25(4): 913-945.
Zwick E, Mahon J. Tax policy and heterogeneous investment behavior[J]. American Economic Review, 2017, 107(1): 217-48.