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This paper investigates profit-shifting behaviour among a large sample of multinational corporations (MNCs) in China. While profit-shifting behaviour is difficult to observe directly, it can be inferred from the behaviour of firms. That is the approach taken by Egger, Merlo, and Wamser...
Persistent link: https://www.econbiz.de/10011657657
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....
Persistent link: https://www.econbiz.de/10011902135
This paper uses the 2005 and 2006 China General Social Survey (CGSS) to study the relationship between social capital and health in China. It is the most comprehensive analysis of this subject to date, both in the sizes of the samples it analyses, in the number of social capital variables it...
Persistent link: https://www.econbiz.de/10011441925
This paper uses the 2005 and 2006 China General Social Survey (CGSS) to study the relationship between social capital and self-reported health in China. It is the most comprehensive analysis of this subject to date, both in the sizes of the samples it analyses, in the number of social capital...
Persistent link: https://www.econbiz.de/10011491941
This study replicates Ahn, Khandelwal, and Wei's (2011) model of intermediary trade. The study produces two main results. First, the authors are able to reproduce empirical evidence for AKW's three main predictions for Chinese exports. This is impressive because much of the data for their...
Persistent link: https://www.econbiz.de/10012233310
This study replicates Ahn, Khandelwal, and Wei's (AKW 's) (2011) model of intermediary trade. The authors' study produces two main results. First, the authors are able to reproduce empirical evidence for AKW's three main predictions for Chinese exports. This is impressive because much of the...
Persistent link: https://www.econbiz.de/10012142930
Persistent link: https://www.econbiz.de/10008688562
Persistent link: https://www.econbiz.de/10009712487
Persistent link: https://www.econbiz.de/10009413640
Persistent link: https://www.econbiz.de/10009413648