Chen, Z., He, Y., Liu, Z., Serrato, J. C. S., & Xu, D. Y. (2021). The structure of business taxation in China. Tax Policy and the Economy, 35(1), 131-177.
Tax Policy and the Economy期刊由美国国家经济研究局（NBER） + 芝加哥大学出版社（University of Chicago Press）
Reserach question
it is still an open question whether and how much the business tax structure can explain the observed differences in measured factor returns at the micro level.
take-aways
- With regard to the view of China as a quickly developing country, we find that China’s tax system mirrors that of other counties at a similar stage of development.作为一个快速发展的国家这一视角而言，我们发现中国的税收体系在整体结构上与处于相似发展阶段的其他国家较为一致。
- Two Chinese characteristics are an over-reliance on both sales taxes and VAT as well as an under-reliance on personal income tax as part of general income tax. As a result, it is not surprising that these two areas have been the focus of active policy reforms in recent years. 中国的税收体系具有两个显著特征：一是对销售税和增值税的高度依赖，二是对个人所得税（在综合所得税中的组成部分）依赖程度偏低。因此，近年来这两个领域成为税制改革重点也就不足为奇
-Finally, we evaluate the possibility that tax policy is a major contributor to differences in the returns to factors of production across firms. While a prevalent literature points to government intervention as a source of misallocation, our data show that corporate income tax policy explains a very small fraction of this dispersion.税收政策是否是导致企业间生产要素回报率差异的重要原因。虽然已有大量文献指出政府干预是资源错配的来源，我们的数据显示，企业所得税政策仅能解释回报差异中的极小一部分。
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