Abstract The paper researches the direct and indirect economic impact of value-added taxation reform in Shanghai by building production value-added tax model and comsumption value-added tax model with the help of input and output data of 42 departments in 2007 nationalwide. It is found that tax reform is positive for industial structure and product (service) structure optimization by gradually reducing forms’ burden on a whole
HAN Cun,MAO Jian-Fen. An Analysis of Economic Impact of the Enlargement of Value-add Tax in the Pespective of Industrial Correlation . Economic Survey, 2012, 1(5): 082.
2012, Vol. 1 
