This paper estimates the labor market impacts of parenthood in China. We find that becoming a mother has negative impacts on women’s labor outcomes. But the impacts are smaller and recover sooner than what have been found in other countries. A decomposition exercise suggests that parenthood...

This paper empirically investigates the labor market effects of China's 2007 VAT reform, which significantly reduced the tax cost of capital investment. Employing city-by-year variation in the reform, we demonstrate that the tax cuts increased the earnings of skilled workers and left the...