Competition and Corporate Tax Avoidance: Evidence from Chinese Industrial Firms

Cai, Hongbin; Liu, Qiao

doi:10.1111/j.1468-0297.2009.02217.x

Cited by 617 publications

(327 citation statements)

References 27 publications

Supporting

Mentioning

300

Contrasting

Unclassified

Order By: Relevance

“…We use the matching algorithm provided in Brandt et al (2012) to match firms over time. 4 Second, the NBS data contain outliers which we address by following procedures established in prior papers that have used this data (Cai and Liu, 2009;Brandt et al, 2012;Yu, 2014 …”

Section: Firm Datamentioning

confidence: 99%

Temperature effects on productivity and factor reallocation: Evidence from a half million chinese manufacturing plants

Peng

Deschênes

Meng

et al. 2018

Journal of Environmental Economics and Management

330

166

View full text Add to dashboard Cite

Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Terms of use: Documents in Temperature Effects on Productivity and Factor Reallocation: Evidence from a Half Million Chinese Manufacturing Plants NOVEMBER 2017Any opinions expressed in this paper are those of the author(s) and not those of IZA. Research published in this series may include views on policy, but IZA takes no institutional policy positions. The IZA research network is committed to the IZA Guiding Principles of Research Integrity. The IZA Institute of Labor Economics is an independent economic research institute that conducts research in labor economics and offers evidence-based policy advice on labor market issues. Supported by the Deutsche Post Foundation, IZA runs the world's largest network of economists, whose research aims to provide answers to the global labor market challenges of our time. Our key objective is to build bridges between academic research, policymakers and society. IZA Discussion Papers often represent preliminary work and are circulated to encourage discussion. Citation of such a paper should account for its provisional character. A revised version may be available directly from the author.

show abstract

Section: Firm Datamentioning

confidence: 99%

Temperature effects on productivity and factor reallocation: Evidence from a half million chinese manufacturing plants

Peng

Deschênes

Meng

et al. 2018

Journal of Environmental Economics and Management

330

166

View full text Add to dashboard Cite

show abstract

“…We further delete some unsatisfactory observations and outliers according to the following criteria in Cai and Liu (2009) and the General Accepted Accounting Principles, due to mis-reporting by some firms in the NBSC database: (i) the total assets must be higher than the liquid assets; (ii) the total assets must be larger than the total fixed assets; (iii) the total assets must be larger than the net value of the fixed assets; (iv) a firm's identification number cannot be missing and must be unique; and (v) the established time must be valid.…”

Section: 5mentioning

confidence: 99%

Trade Liberalization, Quality, and Export Prices

Fan

Yeaple

2013

SSRN Journal

View full text Add to dashboard Cite

This paper presents theory and evidence from highly disaggregated Chinese data that tariff reductions induce a country's producers to upgrade the quality of the goods that they export. The paper first documents two stylized facts regarding the effect of trade liberalization on export prices and its relation with product differentiation. Next, the paper extends Melitz's (2003) model of trade with heterogeneous firms by introducing endogenous quality choice. The model predicts that a reduction in the import tariff induces an incumbent importer/exporter to increase the quality of its exports and to raise its export price in industries where the scope for quality differentiation is large while to lower its export price in industries where the scope for quality differentiation is small. The predictions are consistent with the stylized facts based on Chinese data and robust to various estimation specifications. JEL: F12, F14

show abstract

“…Among them, rural industries alone absorbed 61.4% of the non-agricultural labor force, and at that time only 12% of rural surplus labor was absorbed by urban areas. 7 In 2000, the employment of TVEs reached more than 128 million (not including the migrant workers in the cities), accounting for a remarkable 30% of China's total rural workforce. Gross output of rural industries reached 11.6 trillion, a 16.5-fold increase compared with its 1988 value, or a 225-fold increase compared with its 1978 value.…”

Section: China's Pattern Of Industrial Upgrading After Reformmentioning

confidence: 99%

Escaping the Middle-income Trap —A Cross-Country Analysis on the Patterns of Industrial Upgrading

Wang

Wen

2018

View full text Add to dashboard Cite

With rapid industrial upgrading along the global value chain of manufactured goods, China has transformed, within one generation, from an impoverished agrarian society to a middle-income nation, as well as the largest manufacturing powerhouse in the world. This article identifies the pattern of China's industrial upgrading and compares it with those of other successfully industrialized economies and with the failed ones. We find that (i) China (since 1978) followed essentially the same path of industrial upgrading as that of Japan and the "Asian tigers." These economies succeeded in catching up with the developed western world by going through three developmental stages sequentially; namely, a proto-industrialization in the rural areas, a first industrial revolution featuring mass production of labor-intensive light consumer goods, and then a second industrial revolution featuring mass production of the means of mass production (i.e., capital-intensive heavy industrial goods such as steel, machine tools, electronics, automobiles, energy, communication and transport equipment). (ii) In contrast, economies stuck in the low-income trap or middle-income trap did not follow the above sequential stages of industrialization. For example, many Eastern European and Latin American countries after WWII jumped to the stage of heavy industrialization without fully developing their labor-intensive light industries and, thus, stagnated in the middle-income trap. Also, there is a clear lack of proto-industrialization in the rural areas for many African economies that have remained in the low-income trap. We believe that laissez-faire and "free market" alone is unable to trigger industrial upgrading. Instead, correct government-led bottom-up industrial policies are the key to escaping the low-and middle-income traps.

show abstract

Competition and Corporate Tax Avoidance: Evidence from Chinese Industrial Firms

Cited by 617 publications

References 27 publications

Temperature effects on productivity and factor reallocation: Evidence from a half million chinese manufacturing plants

Temperature effects on productivity and factor reallocation: Evidence from a half million chinese manufacturing plants

Trade Liberalization, Quality, and Export Prices

Escaping the Middle-income Trap —A Cross-Country Analysis on the Patterns of Industrial Upgrading

Contact Info

Product

Resources

About