Showing 1 - 6 of 6
What do small firms do when given an income tax cut? We address this question by examining the consequences of a sharp reduction in the corporate income tax rate for small- and micro-profit enterprises (SMPE) in China based on confidential tax returns. Utilizing the gradual increases in the...
Persistent link: https://www.econbiz.de/10012668013
We investigate whether investment incentives work in less developed countries by exploiting the introduction of accelerated depreciation (AD) for fixed asset investment in China as a natural experiment. In contrast to the large positive impact of similar tax incentives in the U.S. and U.K. found...
Persistent link: https://www.econbiz.de/10012668892
Persistent link: https://www.econbiz.de/10013347484
We investigate whether tax incentives are effective in stimulating private investment in less developed countries, by exploiting the introduction of accelerated depreciation for fixed assets investment in China as a natural experiment. In contrast to the large positive impact of similar tax...
Persistent link: https://www.econbiz.de/10012822908
We analyze how profit reporting and investment behavior of foreign enterprises respond to local tax incentives in China, a large developing country. Using firm-level data between 2000 and 2013 from China's industrial enterprise survey, we first provide strong evidence for tax competition among...
Persistent link: https://www.econbiz.de/10012929859
We investigate whether investment incentives work in less developed countries by exploiting the introduction of accelerated depreciation (AD) for fixed asset investment in China as a natural experiment. In contrast to the large positive impact of similar tax incentives in the U.S. and U.K. found...
Persistent link: https://www.econbiz.de/10013313451