Tax Compliance and Investment Incentives: Firm Responses to Accelerated Depreciation in China

How State Supports Investments: Case of Russian Federation

“…The researchers are usually unanimous that application of such measures as investment protection and promotion agreements and various tax benefits motivate economic agents to increase long-term investments in real economy, and the discussion boils down to determination of specific parameters of these supporting measures (Ohrn, 2019;Fan & Liu, 2020). It is important to mention that the representatives of business community consider financial measures as a key advantage of state support for business.…”

“…It is reported in a series of publications that such measures as accelerated depreciation (Ohrn, 2019;Fan & Liu, 2020) and interest rate subsidies in case of their high volatility have a positive impact on enterprises' investment activity (Correia et al, 2018).…”

Corporate Tax Cuts for Small Firms: What Do Firms Do?

“…Because we investigate the impact of income tax reductions on firm productivity, in our study we choose to focus on manufacturing firms, which were not directly impacted by the 2012-2016 VAT reform. 8 Second, under the CIT regime, the government enacted accelerated depreciation policies in 2014 and 2015 (Cui et al, 2020;Fan and Liu, 2020). These policies affected manufacturing firms large and small, and thus again can be assumed to affect our treated and control groups equally.…”

Firm performance and economic development: Evidence from a unique dataset of China

“…Recent studies have used the NTSD to evaluate firm responses to tax policies (Chen et al, 2021;Fan & Liu, 2020;Liu & Mao, 2019). Because of its several features, the NTSD is valuable to analyse microeconomic issues.…”