Plausibly Exogenous [735] - Turnover Tax (01/23/2022)

LHS Variable
Outsourcing and reallocation decisions

RHS Variable
Turnover taxes

Source of Exogenous Variation
Reform in China that replaced turnover taxes with value-added taxes for some service industries

- Xing, Bilicka, and Hou (2022), “How Distortive are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT”