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most startling characteristic of Chinese inheritance law is its willingness to invoke judicial review of an heir’s conduct …
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In this paper, I analyze detailed data on intergenerational transfers in 4 countries (China, India, Japan, and the United States) from the "Japan Household Panel Survey on Consumer Preferences and Satisfaction (JHPS-CPS)" which has been conducted by the Institute of Social and Economic Research...
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We estimate the impact of investment tax credit on firm fixed investment, using China's 2004 value-added tax reform … pilot that introduces a permanent 17%-tax credit for fixed investment in six industries in the Northeastern region. The tax … credit raises significantly fixed investment of eligible firms by 28 percent on average during 2004-2007 relative to 2001 …
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