The corporate tax reform in China that was implemented nationwide in 2009 was first introduced as a pilot program in 2004 in three northeastern provinces. The program consisted of two experiments – selected heavy industries received a VAT exemption and a bonus deprecation allowance while the...

Using the 2003 wave of China General Social Survey (2003CGSS), we study the influence of the communist party on individual’s social networks in urban China and, thereby, present a case of socio-political institutions being an important ingredient in social network formation. We present a...