This paper documents facts about the structure of business taxation in China using administrative tax data from 2007 to …. Second, we evaluate whether the structure of China’s tax revenue matches its stage of development. A cross-country comparison … of sources of government revenue shows that China collects a high share of tax revenue from taxes on goods and services …

China, we measure individuals’ FinTech adoption by the speed and intensity with which they adopt the new technology. Our …

This paper studies the urban land market in China in 2003--2007. In China, all urban land is owned by the state … sales are viewed as a major venue for corruption, prompting a number of reforms over the years. Reforms now require all … which we call a "two stage auction". The latter type of auction seems more subject to corruption, and to side deals between …

China, where a quarter of firms' R&D expenditures come from government subsidies. Using a difference-in-differences approach … subsidy awards and depressed the influence of their corruption-related expenditures. We also examine the impact of these … changes: subsidies became significantly positively associated with future innovation after the anti-corruption campaign and …

We document evidence of corruption in Chinese state asset sales. These sales involved stakes in partially privatized … with deal attributes associated with misgovernance and corruption. Sales by "disguised" owners that misrepresent their …