The Chinese government has been pursuing economic growth under the guidance of “growth is a hard principle”. In the context of the Chinese political and economic governance system, local governments have employed the overtaking strategy (placing primary emphasis on the development of capital...

We construct a new database of spatial relations between industrial firms and development zones using the Application Programming Interface addressing and document the development zones' spillover effect on firms' total factor productivity (TFP). Development zones significantly improve the TFP...

Firms' behaviors are not only affected by their taxation burden level, but also their differences from each other. In this paper, we use Chinese Industrial Enterprises Database (CIED) to investigate the relationship between firms' heterogeneity of tax burden and firms' characteristics, such as...

We construct a new database of spatial relations between industrial firms and development zones using the Application Programming Interface (API) addressing and document the development zones' spillover effect on firms' Total Factor Productivity (TFP). Development zones significantly improve the...