Recent years have seen a sustained decline in the labor share around the world. This paper studies this trend by focusing on the effect of corporate income taxes on firm-level labor shares. From 2010 to 2013, the Chinese central government cut the corporate income tax rate in 21 cities for...

Declining maternal fertility desire has been recognized as a key factor in understanding China’s sharp drop in realized fertility. Using results from a nationally representative survey, this paper presents the first causal evidence on the relation between maternal education and fertility...