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...

Waste light emitting diodes (LEDs) are expected to increase rapidly and have raised growing concerns. This study estimates the waste generation and in-use stock of LEDs in China, as well as explores the potential economic and environmental benefits of recycling. Results show that: (1) From 2012...