This paper investigates profit-shifting behaviour among multinational corporations (MNCs) in China. The authors exploit the flat-rate structure of China's corporate income tax, along with its system of targeted, preferential rates, to estimate the relationship between profits and tax rates....

In July 2017, Economics: The Open Access, Open Assessment E-Journal issued a call for papers for a special issue on 'The Practice of Replication.' In that call, the journal explained that there was no generally accepted procedure for how to do a replication. Likewise, there was no generally...