Productivity effects of corporate income tax: Evidence from China

Fang, Hongsheng; Zhang, Xufei; Guo, Lin

doi:10.1111/twec.13328

Cited by 5 publications

(3 citation statements)

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“…there are no significant differences between the treatment group and the control group before the policy intervention. Drawing on the event study method in finance, we construct the following dynamic regression equation 54 for testing: In the equation,

represents

, indicating the virtual variable of CSCPP in each event period. event represents the event period, where the first period before CSCPP occurrence is set as the base period, i.e.…”

Section: Literature Reviewmentioning

confidence: 99%

Has smart city transition elevated the provision of healthcare services? Evidence from China's Smart City Pilot Policy

Guo,

Chai,

Yang

et al. 2023

DIGITAL HEALTH

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This paper endeavors to identify the causal effects between the smart city transition and the provision of healthcare services while uncovering potential pathways of influence. This study first constructs a logical analytical framework and posits five hypotheses for examination. Subsequently, leveraging the quasi-natural experiment of the China Smart City Pilot Policy (CSCPP), empirical tests are conducted utilizing a Difference-in-Differences (DD) two-way fixed effects model. The findings suggest that the CSCPP has significantly enhanced the provision of healthcare services. Even after addressing the formidable challenges of endogeneity, sample self-selection, and spatial spillovers, the conclusion remains robust. Mechanism tests indicate that the CSCPP primarily operates through two avenues: augmenting human resources and institutional services. Heterogeneity tests reveal that the efficacy of CSCPP is heightened in cities boasting administrative approval service centers, experiencing diminished financial constraints, and exhibiting elevated healthcare provision levels and situated in the eastern region. The theoretical and empirical analysis of this paper demonstrates that smart city transitions can facilitate the enhancement of healthcare services. The potential contribution of this paper is to enrich the conceptualization of governance frameworks for smart city transition while providing empirical evidence from China.

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represents

, indicating the virtual variable of CSCPP in each event period. event represents the event period, where the first period before CSCPP occurrence is set as the base period, i.e.…”

Section: Literature Reviewmentioning

confidence: 99%

Has smart city transition elevated the provision of healthcare services? Evidence from China's Smart City Pilot Policy

Guo,

Chai,

Yang

et al. 2023

DIGITAL HEALTH

Self Cite

View full text Add to dashboard Cite

show abstract

“…In addition to the efforts of the four stakeholder groups themselves, the government can play a very important role when needed. Related researches show that government tools including subsidies and tax policies can guide the behaviors of social entities such as innovation ( 51 – 53 ).…”

Section: Governance Mechanism Design For Chronic Disease Diagnosis An...mentioning

confidence: 99%

Governance mechanisms for chronic disease diagnosis and treatment systems in the post-pandemic era

Zhang

Han

et al. 2022

Front. Public Health

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“Re-visits and drug renewal” is difficult for chronic disease patients during COVID-19 and will continue in the post-pandemic era. To overcome this dilemma, the scenario of chronic disease diagnosis and treatment systems was set, and an evolutionary game model participated by four stakeholder groups including physical medical institutions, medical service platforms, intelligent medical device providers, and chronic disease patients, was established. Ten possible evolutionary stabilization strategies (ESSs) with their mandatory conditions were found based on Lyapunov's first method. Taking cardiovascular and cerebrovascular diseases, the top 1 prevalent chronic disease, as a specific case context, and resorting to the MATLAB simulation, it is confirmed that several dual ESSs and four unique ESS circumstances exist, respectively, and the evolution direction is determined by initial conditions, while the evolution speed is determined by the values of the conditions based on the quantitative relations of benefits, costs, etc. Accordingly, four governance mechanisms were proposed. By their adjustment, the conditions along with their values can be interfered, and then the chronic disease diagnosis and treatment systems can be guided toward the desired direction, that is, toward the direction of countermeasure against the pandemic, government guidance, global trends of medical industry development, social welfare, and lifestyle innovation. The dilemma of “Re-visits and drug renewal” actually reflects the uneven distribution problem of qualified medical resources and the poor impact resistance capability of social medical service systems under mass public emergency. Human lifestyle even the way of working all over the world will get a spiral upgrade after experiencing COVID-19, such as consumption, and meeting, while medical habits react not so rapidly, especially for mid or aged chronic disease patients. We believe that telemedicine empowered by intelligent medical devices can benefit them and will be a global trend, governments and the four key stakeholders should act according to the governance mechanisms suggested here simultaneously toward novel social medical ecosystems for the post-pandemic era.

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“…Given that relative income is an important factor in affecting individual's happiness and explaining the Easterlin paradox (Easterlin, 1995; Luttmer, 2005), we also include relative income in the regression equation similarly. The relative income is deduced by Deaton (2001), and we calculate the simplified index referring to Wang et al (2012) as follows:

\mathrm{RD\_Deaton}=\frac{[1-F(y)][{m}^{+}-y]}{m}.

…”

Section: Data and Variablementioning

confidence: 99%

The Easterlin paradox of entrepreneurs during China's economic transition

Yang

Zeng

Wang

2022

International Studies of Economics

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This paper investigates the determinants and the time pattern of the subjective well-being of private business owners. We find that both personal and enterprise-level factors have a significant influence on subjective status of private business owners. Meanwhile, we find supportive evidence of Easterlin paradox among Chinese private entrepreneurs: both personal income and operating revenue enhance subjective status in a certain period, but subjective status declines as time goes by, even as incomes continue to rise. A further Oaxaca-Blinder decomposition suggests that the competition and provincial factors are the keys to explaining the paradox. Finally, we try to verify the positive effect of political connection on entrepreneurs' subjective status to provide some helpful advice for the government.

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Productivity effects of corporate income tax: Evidence from China

Abstract: Total factor productivity (TFP) is the driving force for the development of enterprises and a source of macroeconomic growth (

Cited by 5 publications

References 50 publications

Has smart city transition elevated the provision of healthcare services? Evidence from China's Smart City Pilot Policy

Has smart city transition elevated the provision of healthcare services? Evidence from China's Smart City Pilot Policy

Governance mechanisms for chronic disease diagnosis and treatment systems in the post-pandemic era

The Easterlin paradox of entrepreneurs during China's economic transition

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