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VAT impact on Employment Research Based on Computable General Equilibrium Model

Author: ZhangJiaPeng
Tutor: LiuChengJie
School: Chongqing Technology and Business University
Course: Industrial Economics
Keywords: CGEVAT reform SAM
CLC: F812.42
Type: Master's thesis
Year: 2013
Downloads: 59
Quote: 0
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Abstract


Since reform and opening up early introduction of value added tax, value-addedtax has experienced many times of reform in our country, but always did not changethe business tax and value-added tax coexist. Law coexist dissever the deduction ofVAT chain, the double taxation and tax burden imbalances and other issues caused bythe increasing with the development of market economy. With the2012VATcircumference expanding the scope of the pilot areas, and predictable VAT spreadaround the country’s progress will accelerate step by step.VAT spread around many aspects of influence on national economy, this papermainly research on the employment effects of VAT spread around. This paper studiesto VAT before2007as the base, through the establishment of a computable generalequilibrium model to simulate the VAT and the design of three kinds of VATexpansion scheme’s impact on employment, and will affect the results and severalbase for comparison and analysis, found the VAT transformation has a negativeimpact on employment, and three kinds of VAT expansion circumference program isdifferent to reduce the negative effects, among them the second VAT scheme not onlysignificantly promote employment still has strong feasibility, therefore is consideredto be the most ideal VAT expansion plan.This paper designed three kinds of VAT expansion circumference schemeconsidering the reality and different scholars point of view, the first kind of plan isonly in the original scope of value-added tax general transport into the scope of VATcollection, the basis of the second kind of plan for the entire second industry andtertiary industry in addition to the financial sector into the scope of value-added taxlevy, and the third way is to cover the entire range of the collection of VAT thesecond industry and tertiary industry.Research results also show that when no VAT reform to reform in the middle ofthe process may have a negative impact, such as value-added tax transformation of thenegative impact on employment, and the best way to eliminate negative effects is notreform, but reform as soon as possible.Full-text is divided into five chapters: the first chapter mainly introduces theresearch background and research status quo, for the construction of computablegeneral equilibrium model to provide realistic background and reference point.Second chapter detailed in this paper, the computable general equilibrium model of the build process. The third chapter presents the data source for model establishment,social accounting matrix, and on this basis, using the model equation and get the restof the model parameters calibration parameters calibration. Chapter iv simulationVAT confining effect on employment, and by testing the simulation results ofrobustness disturbance parameters. The fifth chapter summarizes this paper’s researchresults and prospects for future research on this article selected topic

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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