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Juan Carlos Suárez Serrato
(Juan Carlos Suarez Serrato)

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Rebecca Diamond & Juan Carlos Suárez Serrato, 2025. "Spatial Sorting and Inequality," NBER Working Papers 33609, National Bureau of Economic Research, Inc.

    Cited by:

    1. Sanduku Mulumba & Lawrence Edwards & David Fadiran, 2024. "Economic geography determinants of spatial wage disparities in South Africa: Evidence from a firm‐level panel," WIDER Working Paper Series wp-2024-52, World Institute for Development Economic Research (UNU-WIDER).
    2. Marko Köthenbürger & Costanza Naguib & Christian Stettler & Michael Stimmelmayr, 2023. "Income Taxes and the Mobility of the Rich: Evidence from US and UK Households in Switzerland," CESifo Working Paper Series 10376, CESifo.
    3. Katheryn N. Russ & Jay C. Shambaugh & Sanjay R. Singh, 2023. "Currency Areas, Labor Markets, and Regional Cyclical Sensitivity," Working Paper Series 2023-22, Federal Reserve Bank of San Francisco.
    4. Chen, Natalie & Novy, Dennis & , Perroni, Carlo & Chern Wong, Horng Chern, 2023. "Urban-Biased Structural Change," The Warwick Economics Research Paper Series (TWERPS) 1484, University of Warwick, Department of Economics.
    5. Harald Bathelt & Maximilian Buchholz & Michael Storper, 2024. "The nature, causes, and consequences of inter-regional inequality," Journal of Economic Geography, Oxford University Press, vol. 24(3), pages 353-374.
    6. Clémence Berson & Pierre-Philippe Combes & Laurent Gobillon & Aurélie Sotura, 2023. "Time-Varying Agglomeration Economies and Aggregate Wage Growth," SciencePo Working papers Main hal-04346733, HAL.
    7. Gehr, Katja & Pflüger, Michael P., 2023. "The Worth of Cities in Germany," IZA Discussion Papers 16127, Institute of Labor Economics (IZA).
    8. Bathelt, Harald & Buchholz, Maximilian & Storper, Michael, 2024. "The nature, causes, and consequences of inter-regional inequality," LSE Research Online Documents on Economics 123014, London School of Economics and Political Science, LSE Library.
    9. Toshitaka Gokan & Sergei Kichko & Jesse A. Matheson & Jacques-Francois Thisse, 2022. "How the Rise of Teleworking Will Reshape Labor Markets and Cities," CESifo Working Paper Series 9952, CESifo.
    10. David H. Autor & David Dorn & Gordon Hanson & Maggie R. Jones & Bradley Setzler, 2025. "Places versus People: The Ins and Outs of Labor Market Adjustment to Globalization," Opportunity and Inclusive Growth Institute Working Papers 112, Federal Reserve Bank of Minneapolis.
    11. Hakan Yilmazkuday, 2024. "Welfare costs of shopping trips," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 73(1), pages 241-264, June.
    12. Katja Gehr & Michael Pflüger, 2025. "Cities, Aggregate Welfare, and Growth," CESifo Working Paper Series 11716, CESifo.
    13. Perl, Maximilian, 2023. "Agglomerations, tasks and wage growth," Ruhr Economic Papers 999, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.

  2. Sebastián Bustos & Dina Pomeranz & Juan Carlos Suárez Serrato & José Vila-Belda & Gabriel Zucman, 2023. "The Race between Tax Enforcement and Tax Planning: Evidence from a Natural Experiment in Chile," CESifo Working Paper Series 10462, CESifo.

    Cited by:

    1. Toledo, Katia & Alvarado, Alfredo, 2023. "Tackling BEPS in the Global South: Evidence from Peru’s tax reform," Economic Systems, Elsevier, vol. 47(3).
    2. Jiao Li & Duccio Gamannossi degl'Innocenti & Matthew D. Rablen, 2023. "Marketed tax avoidance: an economic analysis," Scandinavian Journal of Economics, Wiley Blackwell, vol. 125(3), pages 753-788, July.
    3. Scur, Daniela & Bilicka, Katarzyna, 2021. "Organizational capacity and profit shifting," CEPR Discussion Papers 16502, C.E.P.R. Discussion Papers.
    4. Gabriel Zucman, 2023. "Globalisation, taxation and inequality," Fiscal Studies, John Wiley & Sons, vol. 44(3), pages 229-235, September.
    5. Bilicka, Katarzyna & Dubinina, Evgeniya & Janský, Petr, 2023. "Fiscal Consequences of Corporate Tax Avoidance," CEPR Discussion Papers 18139, C.E.P.R. Discussion Papers.
    6. Ingar Haaland & Christopher Roth & Stefanie Stantcheva & Johannes Wohlfart, 2024. "Measuring What Is Top of Mind," CEBI working paper series 24-10, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
    7. Katarzyna Bilicka & Michael Devereux & İrem Güçeri & Katarzyna Anna Bilicka & Michael P. Devereux & Irem Guceri, 2024. "Tax Policy, Investment and Profit Shifting," CESifo Working Paper Series 11458, CESifo.
    8. Katarzyna Bilicka & Michael Devereux & Irem Güçeri, 2022. "Tax Avoidance Networks and the Push for a "Historic" Global Tax Reform," NBER Chapters, in: Tax Policy and the Economy, Volume 37, pages 57-108, National Bureau of Economic Research, Inc.
    9. Viertola, Marika, 2024. "Transfer (mis)pricing of multinational enterprises: evidence from Finland," Working Papers 162, VATT Institute for Economic Research.
    10. Wladislaw Mill & Cornelius Schneider, 2023. "The Bright Side of Tax Evasion," CESifo Working Paper Series 10615, CESifo.
    11. Laudage Teles, Sabine & Riedel, Nadine & Strohmaier, Kristina, 2024. "On the effects of anti-profit shifting regulations: A developing country perspective," Journal of Public Economics, Elsevier, vol. 235(C).
    12. Knoll, Bodo & Kruse-Becher, Sanne & Riedel, Nadine, 2023. "The impact of transfer pricing laws on import mis-pricing – Evidence from Denmark," Economics Letters, Elsevier, vol. 233(C).
    13. Enea Baselgia, 2025. "The Compliance Effects of the Automatic Exchange of Information: Evidence from the Swiss Tax Amnesty," CESifo Working Paper Series 11615, CESifo.

  3. Juan Carlos Suárez Serrato & Owen M. Zidar, 2023. "Who Benefits from State Corporate Tax Cuts? A Local Labor Market Approach with Heterogeneous Firms: Further Results," NBER Working Papers 31206, National Bureau of Economic Research, Inc.

    Cited by:

    1. Juan Carlos Suárez Serrato & Owen Zidar, 2024. "Who Benefits from State Corporate Tax Cuts? A Local Labor Market Approach with Heterogeneous Firms: Further Results," AEA Papers and Proceedings, American Economic Association, vol. 114, pages 358-363, May.

  4. Brockmeyer, Anne & Estefan, Alejandro & Ramírez Arras, Karina & Suárez Serrato, Juan Carlos, 2022. "Taxing Property in Developing Countries: Theory and Evidence from Mexico," CEPR Discussion Papers 15983, C.E.P.R. Discussion Papers.

    Cited by:

    1. Koolwal, Gayatri & Komatsu, Hitomi & Ambel, Alemayehu & Yonis, Manex Bule, 2021. "Gender and Tax Incidence of Rural Land Use Fee and Agricultural Income Tax in Ethiopia," 2021 Conference, August 17-31, 2021, Virtual 315357, International Association of Agricultural Economists.
    2. Antinyan, Armenak & Asatryan, Zareh & Dai, Zhixin & Wang, Kezhi, 2021. "Does the Frequency of Reminders Matter for their Effectiveness? A Randomized Controlled Trial," Cardiff Economics Working Papers E2021/17, Cardiff University, Cardiff Business School, Economics Section.
    3. Antinyan, Armenak & Asatryan, Zareh, 2024. "Nudging for tax compliance: A meta-analysis," ZEW Discussion Papers 24-054, ZEW - Leibniz Centre for European Economic Research.
    4. Kresch, Evan Plous & Walker, Mark & Best, Michael Carlos & Gerard, François & Naritomi, Joana, 2023. "Sanitation and property tax compliance: Analyzing the social contract in Brazil," Journal of Development Economics, Elsevier, vol. 160(C).
    5. Komatsu, Hitomi & Ambel, Alemayehu A. & Koolwal, Gayatri & Yonis, Manex Bule, 2022. "Gender norms, landholdership, and rural land use fee and agricultural income tax in Ethiopia," Land Use Policy, Elsevier, vol. 121(C).
    6. Antinyan, Armenak & Corazzini, Luca, 2021. "Money does it better! Economic incentives, nudging interventions and reusable shopping bags: Evidence from a natural field experiment," Cardiff Economics Working Papers E2021/29, Cardiff University, Cardiff Business School, Economics Section.
    7. Rubolino, Enrico, 2023. "Does weak enforcement deter tax progressivity?," Journal of Public Economics, Elsevier, vol. 219(C).
    8. Maximiliano Lauletta & Felipe Montano Campos, 2024. "Is the forgiveness of a tax amnesty divine? Evidence from Argentina," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(5), pages 1229-1248, October.
    9. Antinyan, Armenak & Corazzini, Luca, 2025. "Breaking the bag habit: Testing interventions to reduce plastic bag demand," Ecological Economics, Elsevier, vol. 228(C).

  5. E. Mark Curtis & Daniel G. Garrett & Eric Ohrn & Kevin A. Roberts & Juan Carlos Suarez Serrato, 2022. "Capital Investment and Labor Demand," Working Papers 22-04, Center for Economic Studies, U.S. Census Bureau.

    Cited by:

    1. David Autor & Caroline Chin & Anna Salomons & Bryan Seegmiller, 2024. "New Frontiers: The Origins and Content of New Work, 1940–2018," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 139(3), pages 1399-1465.
    2. Garriga,Pablo & De Gouvea Scot De Arruda,Thiago, 2023. "Corporate Responses to Size-Based Tax Rates in Lithuania," Policy Research Working Paper Series 10500, The World Bank.
    3. Sebastian Link & Manuel Menkhoff & Andreas Peichl & Paul Schüle, 2022. "Corporate Taxes Reduce Investment: New Evidence from Germany," EconPol Policy Brief 44, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    4. Gauß, P. & Kortenhaus, M. & Riedel, N. & Simmler, M., 2024. "Leveling the playing field: Constraints on multinational profit shifting and the performance of national firms," Journal of Public Economics, Elsevier, vol. 234(C).
    5. Clemens, Marius & Röger, Werner, 2024. "Rising allowances, rising rates — Can growth arise through business income tax reform despite government debt limit?," Journal of Macroeconomics, Elsevier, vol. 81(C).
    6. Qiu, Larry D. & Wei, Xu & Zhou, Mohan & Zhou, Yi, 2024. "Resource, competition, and the equilibrium effects of innovation subsidies," Journal of Economic Behavior & Organization, Elsevier, vol. 224(C), pages 297-322.
    7. Massimiliano Cali & Giorgio Presidente & Thiago De Gouvea Scot de Arruda, 2025. "The Elusive Impact of Corporate Tax Incentives," Policy Research Working Paper Series 11061, The World Bank.
    8. Eichfelder, Sebastian & Jacob, Martin & Schneider, Kerstin, 2023. "Do tax incentives affect investment quality?," Journal of Corporate Finance, Elsevier, vol. 80(C).
    9. Julien Martin & Florian Mayneris, 2022. "Revue de littérature sur l’incidence fiscale des taxes sur les entreprises," CIRANO Project Reports 2022rp-06, CIRANO.
    10. Siegloch, Sebastian & Lichter, Andreas & Löffler, Max & Isphording, Ingo E. & Nguyen, Thu-Van & Poege, Felix, 2021. "Profit Taxation, R&D Spending, and Innovation," CEPR Discussion Papers 16702, C.E.P.R. Discussion Papers.
    11. Babina, Tania & Fedyk, Anastassia & He, Alex & Hodson, James, 2024. "Artificial intelligence, firm growth, and product innovation," Journal of Financial Economics, Elsevier, vol. 151(C).
    12. Camino-Mogro, Segundo, 2022. "Tax incentives, Private Investment and Employment: Evidence from an Ecuadorian reform," MPRA Paper 112082, University Library of Munich, Germany.
    13. Harju, Jarkko & Koivisto, Aliisa & Matikka, Tuomas, 2022. "The effects of corporate taxes on small firms," Journal of Public Economics, Elsevier, vol. 212(C).

  6. Qiaoyi Chen & Zhao Chen & Zhikuo Liu & Juan Carlos Suárez Serrato & Daniel Xu, 2021. "Regulating Conglomerates in China: Evidence from an Energy Conservation Program," NBER Working Papers 29066, National Bureau of Economic Research, Inc.

    Cited by:

    1. Xi, Xican, 2023. "Multi-establishment firms, misallocation, and productivity," Journal of Economic Dynamics and Control, Elsevier, vol. 154(C).
    2. Chen, Tianqi & Zhang, Yi & Jiang, Cailou & Li, Hui, 2023. "How does energy efficiency affect employment? Evidence from Chinese cities," Energy, Elsevier, vol. 280(C).
    3. Kurz, Antonia, 2024. "Within-country leakage due to the exemption of small emitters from emissions pricing," Journal of Environmental Economics and Management, Elsevier, vol. 124(C).
    4. Helu Jiang & Yu Zheng & Lijun Zhu, 2024. "Entry Barriers And Growth: The Role Of Endogenous Market Structure," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 65(3), pages 1221-1248, August.
    5. Lu & Pollitt, M. G. & Wang, K. & Wei, Y-M., 2023. "The Incremental Impact of China's Carbon," Cambridge Working Papers in Economics 2349, Faculty of Economics, University of Cambridge.
    6. Lu, Shuling & Yang, Qijing, 2024. "Price of going green: The employment effects of the environmental protection tax in China," China Economic Review, Elsevier, vol. 87(C).
    7. Zhao, Yu & Zhang, Ning, 2025. "Energy Trade Access and Market Monopoly: Evidence from China’s Power Sector," World Development, Elsevier, vol. 185(C).
    8. Goicoechea,Ana & Lang,Megan Elizabeth, 2023. "Firms and Climate Change in Low- and Middle-Income Countries," Policy Research Working Paper Series 10644, The World Bank.
    9. He, Ling-Yun & Chen, Kun-Xian, 2023. "Does China's regional emission trading scheme lead to carbon leakage? Evidence from conglomerates," Energy Policy, Elsevier, vol. 175(C).
    10. Li, Haoyang & Wu, Nan, 2022. "Emission pricing, emission rebound, and the coverage scope of incomplete regulations," Journal of Environmental Economics and Management, Elsevier, vol. 113(C).
    11. Huang, Geng & Lin, Xi & He, Ling-Yun, 2023. "Good for the environment? Foreign investment opening in service sector and firm's energy efficiency," Energy Economics, Elsevier, vol. 127(PA).
    12. Wenjie Luo & Xunyong Xiang, 2024. "Unsynchronised Legislation and Unintended Pollution: Estimating Regulation-Induced Substitution in China," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 87(3), pages 731-760, March.
    13. Guo, Dongmei & Li, Qin & Liu, Peng & Shi, Xunpeng & Yu, Jian, 2023. "Power shortage and firm performance: Evidence from a Chinese city power shortage index," Energy Economics, Elsevier, vol. 119(C).
    14. Mei Lu & Michael G. Pollitt & Ke Wang & Yi-Ming Wei, 2023. "The incremental impact of China’s carbon trading pilots," Working Papers EPRG2316, Energy Policy Research Group, Cambridge Judge Business School, University of Cambridge.
    15. Liao, Jiaqi & Zhang, Ning, 2024. "Environmental regulation and manufacturing employment: Evidence from China's Eleventh Five-Year Plan," China Economic Review, Elsevier, vol. 87(C).
    16. Huang, Ruting & Yao, Xin, 2024. "City size and energy efficiency of Chinese manufacturing firms: An empirical study from a city characteristic perspective," Energy Economics, Elsevier, vol. 129(C).
    17. Yujue Wang, 2022. "Short-term shock, long-lasting payment: Evidence from the Lushan Earthquake," Papers 2212.01553, arXiv.org, revised Dec 2022.
    18. Xu Ou & Haiwei Jiang, 2023. "The Impact of Environmental Regulation on Firm Performance: Evidence from the Pulp and Paper Industry in China," IJERPH, MDPI, vol. 20(4), pages 1-18, February.
    19. Liu, Xueyue & Liu, Yu & Zhao, Ruili, 2023. "Import competition and energy efficiency: Firms' responses to the WTO accession in China," Journal of Economic Behavior & Organization, Elsevier, vol. 214(C), pages 670-690.
    20. Tang, Le & Jefferson, Gary, 2024. "A DSGE model of energy efficiency with vintage capital in Chinese industry," Economic Modelling, Elsevier, vol. 132(C).
    21. Jia, Wentao & Xie, Rui & Ma, Chunbo & Gong, Zezhong & Wang, Hui, 2024. "Environmental regulation and firms' emission reduction – The policy of eliminating backward production capacity as a quasi-natural experiment," Energy Economics, Elsevier, vol. 130(C).
    22. Yang, Zhenbing & Shi, Qingquan & Shao, Shuai & Lu, Minwei & Yang, Lili, 2023. "Stricter energy regulations and water consumption: Firm-level evidence from China," Energy Economics, Elsevier, vol. 120(C).
    23. Wang, Wenya & Xu, Qiyu & Yang, Ei, 2024. "Bargaining power and trade credit: The heterogeneous effect of credit contractions," Journal of Banking & Finance, Elsevier, vol. 161(C).
    24. Helu Jiang & Yu Zheng & Lijun Zhu, 2023. "Entry Barriers and Growth: The Role of Endogenous Market Structure," Working Papers 956, Queen Mary University of London, School of Economics and Finance.

  7. Zhao Chen & Yuxuan He & Zhikuo Liu & Juan Carlos Suárez Serrato & Daniel Yi Xu, 2020. "The Structure of Business Taxation in China," NBER Working Papers 28051, National Bureau of Economic Research, Inc.

    Cited by:

    1. Mengting Ruan & Xiaolu Zhao, 2022. "Fiscal Pressure, Policy Choices and Regional Economic Disparity: Evidence from a Natural Experiment in China," Sustainability, MDPI, vol. 14(19), pages 1-13, September.
    2. Deng, Guoying & Du, Pengcheng & Hernandez, Manuel A. & Xu, Shu, 2024. "Corporate taxes and labor market informality evidence from China," IFPRI discussion papers 2244, International Food Policy Research Institute (IFPRI).
    3. Gao, Wenjing & Mao, Jie & Shi, Xinzheng, 2024. "Do firms benefit from public information services: Evidence from a tax hotline program in China," China Economic Review, Elsevier, vol. 83(C).

  8. Daniel G. Garrett & Juan Carlos Suárez Serrato, 2019. "How Elastic is the Demand for Tax Havens? Evidence from the US Possessions Corporations Tax Credit," NBER Working Papers 25516, National Bureau of Economic Research, Inc.

    Cited by:

    1. Casi, Elisa & Spengel, Christoph & Stage, Barbara M. B., 2019. "Cross-border tax evasion after the common reporting standard: Game over?," ZEW Discussion Papers 18-036, ZEW - Leibniz Centre for European Economic Research, revised 2019.
    2. Chen, Meng-Ting & Feliciano, Zadia M., 2024. "Intangible assets, corporate tax credits and pharmaceutical establishments," Emerging Markets Review, Elsevier, vol. 60(C).

  9. Suresh Nallareddy & Ethan Rouen & Juan Carlos Suárez Serrato, 2019. "Do Corporate Tax Cuts Increase Income Inequality," CESifo Working Paper Series 7824, CESifo.

    Cited by:

    1. Li, Hongbin & Meng, Lingsheng, 2022. "Skill biased tax policy change: Labor market effects of China’s VAT reform," Labour Economics, Elsevier, vol. 78(C).
    2. Uliczka, Niklas, 2023. "When the Celtic Tiger relaxed its corporate tax bite: An analysis of effects on top and upper middle income shares in Ireland," Economics Letters, Elsevier, vol. 222(C).
    3. Tetsugen HARUYAMA, 2021. "A Schumpeterian Exploration of Gini and Top/Bottom Income Shares," Discussion Papers 2125, Graduate School of Economics, Kobe University.
    4. Hernán Rincón-Castro & Juan Pablo Ángel-Mojica, 2023. "¿Sobre quién recaería la carga de reducir el impuesto sobre la renta de las empresas?," Borradores de Economia 1260, Banco de la Republica de Colombia.
    5. Siraj G. Bawa & James M. Williamson, 2020. "Distributional Impacts of the Tax Cuts and Jobs Act Using Farm Household Microdata," Applied Economic Perspectives and Policy, John Wiley & Sons, vol. 42(4), pages 835-855, December.
    6. R. Alison Felix & James R. Hines, 2022. "Corporate taxes and union wages in the United States," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(6), pages 1450-1494, December.
    7. Julien Martin & Florian Mayneris, 2022. "Revue de littérature sur l’incidence fiscale des taxes sur les entreprises," CIRANO Project Reports 2022rp-06, CIRANO.
    8. Leonard F. S. Wang & Ji Sun, 2023. "Corporate profit tax, firm entry with unemployment, and income inequality," Bulletin of Economic Research, Wiley Blackwell, vol. 75(2), pages 380-392, April.
    9. He, Fan & Zeng, Xin & Xue, Jingwen & Xu, Jianbin, 2024. "The hidden cost of corporate tax cuts: Evidence from worker health in China," China Economic Review, Elsevier, vol. 86(C).
    10. Matthew Rochat, 2023. "The determinants of growing economic inequality within advanced democracies," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 70(4), pages 457-475, December.
    11. Gkolfinopoulou, Michalitsa & Theophilopoulou, Angeliki, 2025. "Effects of Tax Shocks on Inequality: Empirical Evidence from the United Kingdom," MPRA Paper 123457, University Library of Munich, Germany.
    12. Delis, Manthos & Galariotis, Emilios & Iosifidi, Maria, 2023. "Corporate Taxes and Economic Inequality: A Credit Channel," MPRA Paper 116396, University Library of Munich, Germany.
    13. Julie L. Hotchkiss & Robert E. Moore & Fernando Rios-Avila, 2021. "Impact of the 2017 Tax Cuts and Jobs Act on Labor Supply and Welfare of Married Households," FRB Atlanta Working Paper 2021-18, Federal Reserve Bank of Atlanta.
    14. Schochet, Sholom & Benlemlih, Mohammed & Jaballah, Jamil, 2022. "Is corporate tax avoidance related to employee treatment?," Journal of Empirical Finance, Elsevier, vol. 69(C), pages 63-80.

  10. Zhao Chen & Xian Jiang & Zhikuo Liu & Juan Carlos Suárez Serrato & Daniel Xu, 2019. "Tax Policy and Lumpy Investment Behavior: Evidence from China's VAT Reform," NBER Working Papers 26336, National Bureau of Economic Research, Inc.

    Cited by:

    1. Geng, Yong & Liu, Wei & Li, Kai & Chen, Hanshu, 2021. "Environmental regulation and corporate tax avoidance: A quasi-natural experiment based on the eleventh Five-Year Plan in China," Energy Economics, Elsevier, vol. 99(C).
    2. Li, Hongbin & Meng, Lingsheng, 2022. "Skill biased tax policy change: Labor market effects of China’s VAT reform," Labour Economics, Elsevier, vol. 78(C).
    3. Ma, Wenjing & Wang, Ruitian & Li, Yunlong & Yang, Junjie, 2024. "Can the policy of income taxes merger reduce air pollution emission of enterprises? Evidence from China," Finance Research Letters, Elsevier, vol. 69(PB).
    4. E. Mark Curtis & Daniel G. Garrett & Eric C. Ohrn & Kevin A. Roberts & Juan Carlos Suárez Serrato, 2021. "Capital Investment and Labor Demand," NBER Working Papers 29485, National Bureau of Economic Research, Inc.
    5. Zhou, Xi & Xiao, Min & Wu, Huiying & You, Jiaxing, 2024. "Does policy uncertainty travel across borders? Evidence from MNC subsidiary investment decisions," Journal of Banking & Finance, Elsevier, vol. 163(C).
    6. Kinga B. Tchorzewska, 2024. "A Lost Opportunity? Environmental Investment Tax Incentive and Energy Efficient Technologies," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 87(12), pages 3301-3333, December.
    7. Min Fang, 2021. "Lumpy Investment, Fluctuations in Volatility and Monetary Policy," Working Papers 002001, University of Florida, Department of Economics.
    8. Andrés Blanco & Isaac Baley, 2019. "Aggregate Dynamics in Lumpy Economies," Working Papers 1116, Barcelona School of Economics.
    9. Wei Chen & Xilu Chen & Chang-Tai Hsieh & Zheng Song, 2019. "A Forensic Examination of China's National Accounts," NBER Working Papers 25754, National Bureau of Economic Research, Inc.
    10. Ke Ding & Helian Xu & Rongming Yang, 2021. "Taxation and Enterprise Innovation: Evidence from China’s Value-Added Tax Reform," Sustainability, MDPI, vol. 13(10), pages 1-20, May.
    11. Chang, Liang & Tan, Na & Zhang, Xinyue & Yuan, Yiyun, 2023. "Does peer firms’ tone affect corporate investment? Evidence from China," International Review of Financial Analysis, Elsevier, vol. 90(C).
    12. Li, Kai & Qi, Shouzhou & Shi, Xunpeng, 2023. "Environmental policies and low-carbon industrial upgrading: Heterogenous effects among policies, sectors, and technologies in China," Technological Forecasting and Social Change, Elsevier, vol. 191(C).
    13. Yanyou Chen & Daniel Yi Xu, 2023. "A Structural Empirical Model of R&D, Firm Heterogeneity, and Industry Evolution," Journal of Industrial Economics, Wiley Blackwell, vol. 71(2), pages 323-353, June.
    14. Tang, Yajun & Wang, Li & Shu, Haicheng, 2024. "“Tax reduction” and the financialization of real enterprises: Evidence from China’s “VAT reform”," International Review of Economics & Finance, Elsevier, vol. 92(C), pages 835-850.
    15. Cai, Guowei & Zhang, Xuejiao & Yang, Hao, 2022. "Fiscal stress and the formation of zombie firms: Evidence from China," China Economic Review, Elsevier, vol. 71(C).
    16. Guceri, Irem & Albinowski, Maciej, 2019. "Investment Responses to Tax Policy under Uncertainty," MF Working Papers 34, Ministry of Finance in Poland.
    17. Li, Bing & Liu, Chang & Sun, Stephen Teng, 2021. "Do corporate income tax cuts decrease labor share? Regression discontinuity evidence from China," Journal of Development Economics, Elsevier, vol. 150(C).
    18. Andrés Blanco & Isaac Baley, 2022. "The Macroeconomics of Irreversibility," Working Papers 1312, Barcelona School of Economics.
    19. Yu, Jinliang & Qi, Yu, 2022. "BT-to-VAT reform and firm productivity: Evidence from a quasi-experiment in China," China Economic Review, Elsevier, vol. 71(C).
    20. Wei Cui & Mengying Wei & Weisi Xie & Jing Xing, 2021. "Corporate Tax Cuts for Small Firms: What Do Firms Do?," CESifo Working Paper Series 9389, CESifo.
    21. Fan, Ziying & Liu, Yu, 2020. "Tax Compliance and Investment Incentives: Firm Responses to Accelerated Depreciation in China," Journal of Economic Behavior & Organization, Elsevier, vol. 176(C), pages 1-17.
    22. Dongmin Kong & Mengxu Xiong, 2021. "Unintended consequences of tax incentives on export product quality: Evidence from a natural experiment in China," Review of International Economics, Wiley Blackwell, vol. 29(4), pages 802-837, September.
    23. Zhao, Zhiqi & Yue, Yong & Wang, Wangshuai, 2024. "Unintended consequences of tax incentives on firms' human capital composition: Evidence from China," China Economic Review, Elsevier, vol. 84(C).
    24. Yijia Song & Xitao Li & Ruoxi Liu & Xin Peng, 2024. "The unintended energy efficiency gain from tax incentives for investment: Micro‐evidence from quasi‐natural experiments in China," Review of Development Economics, Wiley Blackwell, vol. 28(1), pages 310-338, February.

  11. Daniel G. Garrett & Eric C. Ohrn & Juan Carlos Suárez Serrato, 2019. "Tax Policy and Local Labor Market Behavior," NBER Working Papers 25546, National Bureau of Economic Research, Inc.

    Cited by:

    1. Ying Yang & Bing Zeng, 2025. "Towards Common Prosperity: Accelerated Depreciation Policy of Fixed Assets and Labor Income Share," IJFS, MDPI, vol. 13(1), pages 1-24, March.
    2. Hongsheng Fang & Lexin Zhao & Xiufen Liu, 2024. "Value‐added Tax and Leverage: Evidence from China's Value‐added Tax Rate Reform," China & World Economy, Institute of World Economics and Politics, Chinese Academy of Social Sciences, vol. 32(2), pages 200-234, March.
    3. Li, Hongbin & Meng, Lingsheng, 2022. "Skill biased tax policy change: Labor market effects of China’s VAT reform," Labour Economics, Elsevier, vol. 78(C).
    4. E. Mark Curtis & Daniel G. Garrett & Eric C. Ohrn & Kevin A. Roberts & Juan Carlos Suárez Serrato, 2021. "Capital Investment and Labor Demand," NBER Working Papers 29485, National Bureau of Economic Research, Inc.
    5. Benhong Peng & Yinyin Zhao & Ehsan Elahi & Anxia Wan, 2022. "Does the business environment improve the competitiveness of start‐ups? The moderating effect of cross‐border ability and the mediating effect of entrepreneurship," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1173-1185, September.
    6. Chen, Xiaoxiong & He, Feng & Liu, Guanchun & Ye, Yongwei, 2022. "The effect of downstream expansion on upstream employment: Quasi-natural experimental evidence from China’s Accelerated Depreciation Policy," Research in International Business and Finance, Elsevier, vol. 63(C).
    7. Liu, Guanchun & Liu, Yuanyuan & Zhang, Chengsi, 2022. "Tax enforcement and corporate employment: Evidence from a quasi-natural experiment in China," China Economic Review, Elsevier, vol. 73(C).
    8. Ruan, Peiheng & Wang, Shuai & Yun, Feng, 2024. "Social insurance law and corporate performance in China," International Review of Economics & Finance, Elsevier, vol. 94(C).
    9. Bürgisser, Reto, 2023. "Policy Responses to Technological Change in the Workplace," SocArXiv kwxn2, Center for Open Science.
    10. Beck, Anne & Doerr, Sebastian, 2023. "The financial origins of regional inequality," CEPR Discussion Papers 18685, C.E.P.R. Discussion Papers.
    11. Yanhua Mao, 2024. "Tax Incentives, R&D Investment, and Employment Absorption: Evidence from Chinese Technology-Based SMEs," SAGE Open, , vol. 14(2), pages 21582440241, May.
    12. Chen, Xiaoxiong & Mu, Jinghao & Liu, Guanchun & Liu, Yuanyuan, 2024. "Bank liability structure and corporate employment: Evidence from a quasi-natural experiment in China," International Review of Financial Analysis, Elsevier, vol. 95(PA).
    13. Feng, Chen & Ye, Yongwei & Bai, Caiquan, 2023. "Tax enforcement and corporate financial irregularities: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 88(C).
    14. Lerche, Adrian, 2022. "Investment Tax Credits and the Response of Firms," IZA Discussion Papers 15668, Institute of Labor Economics (IZA).
    15. Yao, Wenyun & Zhang, Yi & Ma, Jingwen & Cui, Guanghui, 2023. "Does environmental regulation affect capital-labor ratio of manufacturing enterprises: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 86(C).
    16. Liu, Xiufen & Fang, Hongsheng & Zhao, Lexin & Xu, Wenli, 2023. "Do VAT cuts help stabilize employment? Evidence from China’s VAT rate reform," Economic Analysis and Policy, Elsevier, vol. 78(C), pages 190-207.
    17. Zeng, Jing & Dai, Fangjie & Chan, Kam C., 2023. "The impact of an accelerated depreciation tax policy on employment: Evidence from China," Journal of Asian Economics, Elsevier, vol. 86(C).
    18. Qianbin Feng & Lexin Zhao & Mingxue Xu, 2023. "Tax Incentives and Maturity Mismatch between Investment and Financing: Evidence from China," China & World Economy, Institute of World Economics and Politics, Chinese Academy of Social Sciences, vol. 31(4), pages 1-36, July.
    19. Guceri, Irem & Albinowski, Maciej, 2019. "Investment Responses to Tax Policy under Uncertainty," MF Working Papers 34, Ministry of Finance in Poland.
    20. Tao, Yunqing & Yang, Wei & Ye, Yongwei & Kong, Dongmin, 2024. "The Shock of US-China trade war and the job Market: Downstream shrinkage and upstream employment," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 96(C).
    21. Chengjie Huang & Hang Zhou & Wan Ahmad Norhayati & Ram Al Jaffri Saad & Xinrui Zhang, 2024. "Tax incentives, common institutional ownership, and corporate ESG performance," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 45(4), pages 2516-2528, June.
    22. Jiaxuan Li & Liming Ge & Lin Zeng, 2024. "Tax incentive and corporate hiring decisions: Evidence from China's VAT credit refund policy," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 45(1), pages 414-427, January.
    23. Wu, Qingyang & Wang, Yaqi & Shen, Guangjun, 2024. "The green bonus of tax incentives: Evidence from China," Journal of Economic Behavior & Organization, Elsevier, vol. 227(C).
    24. Julien Martin & Florian Mayneris, 2022. "Revue de littérature sur l’incidence fiscale des taxes sur les entreprises," CIRANO Project Reports 2022rp-06, CIRANO.
    25. Fan, Ziying & Liu, Yu, 2020. "Tax Compliance and Investment Incentives: Firm Responses to Accelerated Depreciation in China," Journal of Economic Behavior & Organization, Elsevier, vol. 176(C), pages 1-17.
    26. Lexin Zhao & Hongsheng Fang, 2022. "Investment incentives and leverage: Evidence from China’s accelerated depreciation policy," The World Economy, Wiley Blackwell, vol. 45(11), pages 3625-3649, November.
    27. Xiao, Renrui & Xu, Pingguo & Huang, Baocong, 2024. "Tax incentives and firm social insurance contributions: Evidence from China," China Economic Review, Elsevier, vol. 86(C).
    28. He, Fan & Zeng, Xin & Xue, Jingwen & Xu, Jianbin, 2024. "The hidden cost of corporate tax cuts: Evidence from worker health in China," China Economic Review, Elsevier, vol. 86(C).
    29. Xiang, Junyi & Zhang, Hongxiang & Dang, Dingyu & Guan, Jing, 2023. "Involuntary political connections and private firms' tax avoidance," Pacific-Basin Finance Journal, Elsevier, vol. 79(C).
    30. Selale Tuzel & Miao Ben Zhang, 2021. "Economic Stimulus at the Expense of Routine‐Task Jobs," Journal of Finance, American Finance Association, vol. 76(6), pages 3347-3399, December.
    31. Li, Jianqiang & Hu, Ailian & Chen, Wanyi & Fang, Shiyao, 2024. "Social security fee reduction, industrial robots, and labor income share," Journal of Asian Economics, Elsevier, vol. 94(C).
    32. Masud Alam, 2021. "Heterogeneous Responses to the U.S. Narrative Tax Changes: Evidence from the U.S. States," Papers 2107.13678, arXiv.org.
    33. Yu, Jingyuan & Zhao, Heyun & Mo, Longjiong, 2023. "Can social insurance contributions boost labor share?—Evidence from China’s social insurance law," Economic Analysis and Policy, Elsevier, vol. 80(C), pages 701-715.
    34. Camino-Mogro, Segundo, 2022. "Tax incentives, Private Investment and Employment: Evidence from an Ecuadorian reform," MPRA Paper 112082, University Library of Munich, Germany.
    35. Kindsgrab, Paul M., 2022. "Do higher income taxes on top earners trickle down? A local labor markets approach," Journal of Public Economics, Elsevier, vol. 214(C).
    36. Tang, Meili & Wang, Yu, 2022. "Tax incentives and corporate social responsibility: The role of cash savings from accelerated depreciation policy," Economic Modelling, Elsevier, vol. 116(C).
    37. Wenjing Bi & Yifei Li & Xiaotao Zhang & Tenglong Zhong, 2024. "Labor protection and enterprise digital transformation: A quasi‐natural experiment based on the enforcement of Social Insurance Law in China," Economics and Politics, Wiley Blackwell, vol. 36(2), pages 708-733, July.
    38. Jun Wang & Congcong Liu & Zhuan Xie & Guangjun Shen, 2024. "Tax incentives and corporate innovation: Evidence from China's value‐added tax reform," Contemporary Economic Policy, Western Economic Association International, vol. 42(1), pages 183-202, January.
    39. Zhao, Zhiqi & Yue, Yong & Wang, Wangshuai, 2024. "Unintended consequences of tax incentives on firms' human capital composition: Evidence from China," China Economic Review, Elsevier, vol. 84(C).
    40. Li, Dongxu, 2024. "Horizontal mergers and heterogeneous firm investments: evidence from the United States," Journal of Empirical Finance, Elsevier, vol. 75(C).
    41. Zuo, Shengqiang & Wu, Bangzheng & Feng, Jun, 2023. "Does government reduction of the corporate income tax rate increase employment? Evidence from China," International Review of Economics & Finance, Elsevier, vol. 83(C), pages 365-372.
    42. Xiaohan Liu & Jianmin Liu & Jia Liu & Jinguang Wu & Yu Hao, 2025. "Does a reduction in the pension insurance contribution ratio promote firm productivity? Evidence from a quasinatural experiment in China," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 30(1), pages 665-688, January.
    43. Zeng, Jing & Chan, Kam C., 2023. "The tax incentives and corporate cash holdings: Evidence from a quasi-natural experiment of an accelerated depreciation tax policy for fixed assets," International Review of Financial Analysis, Elsevier, vol. 88(C).
    44. Jin, Gang & Zhang, Jiwen & Ye, Yongwei & Yao, Shiqi & Song, Jingxiang, 2024. "Social insurance law and firm markup in China," Economic Modelling, Elsevier, vol. 132(C).
    45. Zhao, Lexin & Fang, Hongsheng, 2022. "Investment incentives and the relative demand for skilled labor: Evidence from accelerated depreciation policies in China," China Economic Review, Elsevier, vol. 73(C).

  12. Juan Carlos Suárez Serrato, 2018. "Unintended Consequences of Eliminating Tax Havens," NBER Working Papers 24850, National Bureau of Economic Research, Inc.

    Cited by:

    1. Bilicka, Katarzyna & Xing, Jing & Qi, Yaxuan, 2021. "Real Responses to Anti-tax Avoidance: Evidence from the UK Worldwide Debt Cap," CEPR Discussion Papers 16068, C.E.P.R. Discussion Papers.
    2. Scur, Daniela & Bilicka, Katarzyna, 2021. "Organizational capacity and profit shifting," CEPR Discussion Papers 16502, C.E.P.R. Discussion Papers.
    3. Edward Fox, 2020. "Does Capital Bear the U.S. Corporate Tax After All? New Evidence from Corporate Tax Returns," Journal of Empirical Legal Studies, John Wiley & Sons, vol. 17(1), pages 71-115, March.
    4. Mr. Alexander D Klemm & Ms. Li Liu, 2019. "The Impact of Profit Shifting on Economic Activity and Tax Competition," IMF Working Papers 2019/287, International Monetary Fund.
    5. Albertus, James F. & Glover, Brent & Levine, Oliver, 2019. "Heads I win, tails you lose: Asymmetric taxes, risk taking, and innovation," Journal of Monetary Economics, Elsevier, vol. 105(C), pages 24-40.
    6. Schwab, Thomas & Todtenhaupt, Maximilian, 2021. "Thinking outside the box: The cross-border effect of tax cuts on R&D," Journal of Public Economics, Elsevier, vol. 204(C).
    7. James O’Donovan & Hannes F Wagner & Stefan Zeume, 2019. "The Value of Offshore Secrets: Evidence from the Panama Papers," The Review of Financial Studies, Society for Financial Studies, vol. 32(11), pages 4117-4155.
    8. Shafik Hebous & Michael Keen, 2022. "Pareto-Improving Minimum Corporate Taxation," CESifo Working Paper Series 9633, CESifo.
    9. Katarzyna Bilicka, 2025. "Labor market consequences of antitax avoidance policies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(2), pages 429-465, April.
    10. Tibor Hanappi & Ana Cinta González Cabral, 2022. "The impact of the international tax reforms under Pillar One and Pillar Two on MNE’s investment costs," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(6), pages 1495-1526, December.
    11. Klaus Gründler & Philipp Heil & Potrafke Niklas & Timo Wochner, 2023. "The Global Impact of the U.S. Inflation Reduction Act: Evidence from an International Expert Survey," EconPol Policy Reports 41, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    12. Lee, In Hyeock (Ian) & Hong, Eunsuk & Makino, Shige, 2020. "The effect of non-conventional outbound foreign direct investment (FDI) on the domestic employment of multinational enterprises (MNEs)," International Business Review, Elsevier, vol. 29(3).
    13. Katarzyna Anna Bilicka & André Seidel, 2022. "Measuring Firm Activity from Outer Space," CESifo Working Paper Series 9701, CESifo.
    14. Daniel Garrett & Juan Carlos Suárez Serrato, 2019. "How Elastic is the Demand for Tax Havens? Evidence from the US Possessions Corporations Tax Credit," AEA Papers and Proceedings, American Economic Association, vol. 109, pages 493-499, May.
    15. Thomas R. Tørsløv & Ludvig S. Wier & Gabriel Zucman, 2018. "The Missing Profits of Nations," NBER Working Papers 24701, National Bureau of Economic Research, Inc.
    16. Daniel G. Garrett & Eric C. Ohrn & Juan Carlos Suárez Serrato, 2019. "Tax Policy and Local Labor Market Behavior," NBER Working Papers 25546, National Bureau of Economic Research, Inc.
    17. Dhammika Dharmapala, 2018. "The Consequences of the TCJA's International Provisions: Lessons from Existing Research," CESifo Working Paper Series 7249, CESifo.
    18. Langenmayr, Dominika & Liu, Li, 2020. "Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224516, Verein für Socialpolitik / German Economic Association.
    19. Klaus Gründler & Philipp Heil & Niklas Potrafke & Timo Wochner, 2023. "The US-Inflation Reduction Act: Global Assessments of Economic Experts," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 138.
    20. Langenmayr, Dominika & Liu, Li, 2023. "Home or away? Profit shifting with territorial taxation," Journal of Public Economics, Elsevier, vol. 217(C).
    21. Katarzyna Bilicka & Danjue Clancey-Shang & Yaxuan Qi, 2024. "Long-Term Orientation and Tax Avoidance Regulations," JRFM, MDPI, vol. 17(3), pages 1-13, March.
    22. Marie-Baïanne Khder & Jérémi Montornès & Nicolas Ragache, 2020. "Irish GDP Growth in 2015: A Puzzle and Propositions for a Solution," Economie et Statistique / Economics and Statistics, Institut National de la Statistique et des Etudes Economiques (INSEE), issue 517-518-5, pages 173-190.
    23. Zhao, Zhiqi & Yue, Yong & Wang, Wangshuai, 2024. "Unintended consequences of tax incentives on firms' human capital composition: Evidence from China," China Economic Review, Elsevier, vol. 84(C).
    24. Chen, Meng-Ting & Feliciano, Zadia M., 2024. "Intangible assets, corporate tax credits and pharmaceutical establishments," Emerging Markets Review, Elsevier, vol. 60(C).
    25. Andreas Baur & Clemens Fuest & David Gstrein & Philipp Heil & Niklas Potrafke & Aurel Rochell, 2023. "The Impact of the U.S. Inflation Reduction Act (IRA) on the German Economy," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 137.
    26. Bilicka, Katarzyna & Clancey-Shang, Danjue & Qi, Yaxuan, 2022. "Tax avoidance regulations and stock market responses," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 77(C).

  13. Zhao Chen & Zhikuo Liu & Juan Carlos Suárez Serrato & Daniel Yi Xu, 2018. "Notching R&D Investment with Corporate Income Tax Cuts in China," NBER Working Papers 24749, National Bureau of Economic Research, Inc.

    Cited by:

    1. Jing Cao & Jie Mao, 2022. "Firm performance and economic development: Evidence from a unique dataset of China," Economics of Transition and Institutional Change, John Wiley & Sons, vol. 30(3), pages 447-464, July.
    2. Lota D. Tamini & Aristide B. Valéa, 2021. "Investment in research and development and export performances of Canadian small and medium‐sized agri‐food firms," Canadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie, Canadian Agricultural Economics Society/Societe canadienne d'agroeconomie, vol. 69(3), pages 311-336, September.
    3. Tang, Jinghua & Liu, Qigui, 2024. "R&D tax incentive policy, intellectual property right protection, and corporate innovation in an emerging market," Research in International Business and Finance, Elsevier, vol. 69(C).
    4. Ufuk Akcigit & Douglas Hanley & Stefanie Stantcheva, 2016. "Optimal Taxation and R&D Policies," Working Papers 2016-031, Human Capital and Economic Opportunity Working Group.
    5. Ma, Xiao, 2020. "College Expansion, Trade and Innovation: Evidence from China," MPRA Paper 109469, University Library of Munich, Germany.
    6. Jing Xing & Katarzyna A. Bilicka & Xipei Hou & Sepideh Raei, 2022. "How Distortive are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT," NBER Working Papers 29650, National Bureau of Economic Research, Inc.
    7. Boxu Yang & Xielin Liu & Yuchen Gao & Langmei Zhu, 2023. "A research on the effectiveness of innovation policy for regional innovation under Chinese long-range plan," Science and Public Policy, Oxford University Press, vol. 50(3), pages 491-508.
    8. Hou, Xiang & Hu, Qianlin & Liang, Xin & Xu, Jingxuan, 2023. "How do low-carbon city pilots affect carbon emissions? Staggered difference in difference evidence from Chinese firms," Economic Analysis and Policy, Elsevier, vol. 79(C), pages 664-686.
    9. Chetty, Raj & Bell, Alex & Jaravel, Xavier & Petkova, Neviana & Van Reenen, John, 2019. "Do tax cuts produce more Einsteins? The impact of financial incentives vs. exposure to innovation on the supply of inventors," LSE Research Online Documents on Economics 102606, London School of Economics and Political Science, LSE Library.
    10. Gangopadhyay, Shubhashis & Homroy, Swarnodeep, 2023. "Do social policies foster innovation? Evidence from India's CSR regulation," Research Policy, Elsevier, vol. 52(1).
    11. Aghion, Philippe & Gravoueille, Maxime & Lequien, Matthieu & Stantcheva, Stefanie, 2024. "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," LSE Research Online Documents on Economics 126804, London School of Economics and Political Science, LSE Library.
    12. Huang, Jianye & Li, Yuting & Wang, Shuai & Zhang, Jingkun, 2024. "Tax credits for employee education expenses and firm-specific human capital accumulation: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 96(PB).
    13. Zhou, Xi & Xiao, Min & Wu, Huiying & You, Jiaxing, 2024. "Does policy uncertainty travel across borders? Evidence from MNC subsidiary investment decisions," Journal of Banking & Finance, Elsevier, vol. 163(C).
    14. Lee G. Branstetter & Guangwei Li, 2022. "Does "Made in China 2025" Work for China? Evidence from Chinese Listed Firms," NBER Working Papers 30676, National Bureau of Economic Research, Inc.
    15. Chen, Xiaoxiong & He, Feng & Liu, Guanchun & Ye, Yongwei, 2022. "The effect of downstream expansion on upstream employment: Quasi-natural experimental evidence from China’s Accelerated Depreciation Policy," Research in International Business and Finance, Elsevier, vol. 63(C).
    16. Liu, Guanchun & Liu, Yuanyuan & Zhang, Chengsi, 2022. "Tax enforcement and corporate employment: Evidence from a quasi-natural experiment in China," China Economic Review, Elsevier, vol. 73(C).
    17. Boeing, Philipp & Peters, Bettina, 2021. "A new China shock? The untold story of China's R&D subsidies," ZEW Expert Briefs 21-10, ZEW - Leibniz Centre for European Economic Research.
    18. Fang, Jing & He, Hui & Li, Nan, 2020. "China's rising IQ (Innovation Quotient) and growth: Firm-level evidence," Journal of Development Economics, Elsevier, vol. 147(C).
    19. Xing, Jing & Bilicka, Katarzyna & Hou, Xipei & Raei, Sepideh, 2024. "How distortive are turnover taxes? Evidence from China," Journal of Development Economics, Elsevier, vol. 171(C).
    20. Mellace, Giovanni & Ventura, Marco, 2019. "Intended and unintended effects of public incentives for innovation. Quasi-experimental evidence from Italy," Discussion Papers on Economics 9/2019, University of Southern Denmark, Department of Economics.
    21. Emmanuel Chavez, 2020. "The Effects of R&D Tax Credits and Subsidies onPrivate R&D in Mexico (Chapter 2)," PSE Working Papers halshs-02652063, HAL.
    22. Ilhan Guner, 2023. "Growth and Welfare Implications of Sector-Specific Innovations," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 47, pages 204-245, January.
    23. Liu, Qing & Qiu, Larry D. & Wei, Xing & Zhan, Chaoqun, 2024. "The (dis)connection between R&D and productivity in China: Policy implications of R&D tax credits," Journal of Comparative Economics, Elsevier, vol. 52(1), pages 297-320.
    24. Lee G. Branstetter & Guangwei Li & Mengjia Ren, 2022. "Picking Winners? Government Subsidies and Firm Productivity in China," NBER Working Papers 30699, National Bureau of Economic Research, Inc.
    25. He, Eric & Jacob, Martin & Vashishtha, Rahul & Venkatachalam, Mohan, 2022. "Does differential taxation of short-term relative to long-term capital gains affect long-term investment?," Journal of Accounting and Economics, Elsevier, vol. 74(1).
    26. Yi Lu & Jianguo Wang & Huihua Xie, 2024. "Identifying Causal Effects under Kink Setting: Theory and Evidence," Papers 2404.09117, arXiv.org.
    27. Nicholas Bloom & John Van Reenen & Heidi Williams, 2019. "A Toolkit of Policies to Promote Innovation," Journal of Economic Perspectives, American Economic Association, vol. 33(3), pages 163-184, Summer.
    28. Pham, Anh, 2020. "Effects of temporary corporate income tax cuts: Evidence from Vietnam," Journal of Development Economics, Elsevier, vol. 146(C).
    29. Melnik, Walter & Smyth, Andrew, 2024. "R&D tax credits and innovation," Journal of Public Economics, Elsevier, vol. 236(C).
    30. Shao, Yuchen & Xiao, Chengrui, 2019. "Corporate tax policy and heterogeneous firm innovation: Evidence from a developing country," Journal of Comparative Economics, Elsevier, vol. 47(2), pages 470-486.
    31. İrem Güçeri & Xipei Hou & Jing Xing & Irem Guceri, 2024. "Investor Tax Breaks and Financing for Start-Ups: Evidence from China," CESifo Working Paper Series 11180, CESifo.
    32. Teichgraeber, Andreas & Van Reenen, John, 2022. "A policy toolkit to increase research and innovation in the European Union," LSE Research Online Documents on Economics 117801, London School of Economics and Political Science, LSE Library.
    33. Feng, Chen & Ye, Yongwei & Bai, Caiquan, 2023. "Tax enforcement and corporate financial irregularities: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 88(C).
    34. Xu, Jing & Li, Haizheng, 2023. "Managerial human capital and corporate R&D investment," Journal of Economic Behavior & Organization, Elsevier, vol. 213(C), pages 151-171.
    35. Justin Marion & Jeremy West, 2024. "Socioeconomic Disparities in Privatized Pollution Remediation: Evidence from Toxic Chemical Spills," American Economic Journal: Applied Economics, American Economic Association, vol. 16(3), pages 219-249, July.
    36. Guan, Yuexin & Pan, Wei-Fong & Tang, Siyu, 2024. "Female political leaders and R&D investment," Research in International Business and Finance, Elsevier, vol. 70(PB).
    37. Dokas, Ioannis & Panagiotidis, Minas & Papadamou, Stephanos & Spyromitros, Eleftherios, 2024. "The impact of the shadow economy on the direct-indirect tax mix: Can central banks’ independence mitigate the effect?," Journal of Policy Modeling, Elsevier, vol. 46(3), pages 475-493.
    38. Rong, Zhao & Zhang, Fuxin & Chen, Shi, 2023. "Short-term loans and Firms' high-quality innovation: Evidence from the access to patent-backed loans in China," China Economic Review, Elsevier, vol. 78(C).
    39. Tang, Le, 2022. "The dynamic demand for capital and labor: Evidence from Chinese industrial firms," Economic Modelling, Elsevier, vol. 107(C).
    40. Weijiang Liu & Yue Bai, 2021. "An Analysis on the Influence of R&D Fiscal and Tax Subsidies on Regional Innovation Efficiency: Empirical Evidence from China," Sustainability, MDPI, vol. 13(22), pages 1-24, November.
    41. Mao, Jinzhou & Xu, Donghai & Yang, Shaoze, 2023. "Female executives and corporate R&D manipulation behavior: Evidence from China," Finance Research Letters, Elsevier, vol. 57(C).
    42. Wang, Yufeng, 2023. "Can the green credit policy reduce carbon emission intensity of “high-polluting and high-energy-consuming” enterprises? Insight from a quasi-natural experiment in China," Global Finance Journal, Elsevier, vol. 58(C).
    43. Geng, Hao & Shi, Ce Matthew, 2024. "Health policy, price regulation, and innovation: Evidence from China’s vaccine industry," Journal of Development Economics, Elsevier, vol. 167(C).
    44. Peng, Fei & Peng, Langchuan & Wang, Zheng, 2021. "How do VAT reforms in the service sectors impact TFP in the manufacturing sector: Firm-level evidence from China," Economic Modelling, Elsevier, vol. 99(C).
    45. Howell, Sabrina T. & Rathje, Jason & Van Reenen, John & Wong, Jun, 2021. "Opening up military innovation: causal effects of reforms to US defense research," LSE Research Online Documents on Economics 114430, London School of Economics and Political Science, LSE Library.
    46. Nan Xie & Zicong Duan & Haitao He, 2024. "The Optimal Financing Decisions of Capital-Constrained Manufacturers under Different Power Structures," Mathematics, MDPI, vol. 12(16), pages 1-26, August.
    47. Massenz, Gabriella, 2023. "On the behavioral effects of tax policy," Other publications TiSEM eb44a9f7-b859-480d-b2e4-4, Tilburg University, School of Economics and Management.
    48. Li, Bing & Liu, Chang & Sun, Stephen Teng, 2021. "Do corporate income tax cuts decrease labor share? Regression discontinuity evidence from China," Journal of Development Economics, Elsevier, vol. 150(C).
    49. Xu, Lingling & Zhong, Huijie, 2024. "Identification of high- and new-technology enterprises, supplier relationship and technological innovation: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 94(C).
    50. Cui, Jingbo & Huang, Shaoqing & Wang, Chunhua, 2023. "The impact of air quality on innovation activities in China," Journal of Environmental Economics and Management, Elsevier, vol. 122(C).
    51. Chen, Wanyi & Jin, Rong, 2023. "Does tax uncertainty affect firm innovation speed?," Technovation, Elsevier, vol. 125(C).
    52. Lee, Velma & Viale, Ariel M., 2023. "Total factor productivity in East Asia under ambiguity," Economic Modelling, Elsevier, vol. 121(C).
    53. Knoll, Bodo & Riedel, Nadine & Schwab, Thomas & Todtenhaupt, Maximilian & Voget, Johannes, 2021. "Cross-border effects of R&D tax incentives," Research Policy, Elsevier, vol. 50(9).
    54. Andreas Haufler & Dirk Schindler, 2020. "Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and R&D Subsidies," CESifo Working Paper Series 8640, CESifo.
    55. Gabriel Loumeau, 2020. "Regional Borders, Commuting and Transport Network Integration," KOF Working papers 20-489, KOF Swiss Economic Institute, ETH Zurich.
    56. Xiaoxue Li & Liu Tian & Jing Xu, 2020. "Missing social security contributions: the role of contribution rate and corporate income tax rate," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(6), pages 1453-1484, December.
    57. Jiaxuan Li & Liming Ge & Lin Zeng, 2024. "Tax incentive and corporate hiring decisions: Evidence from China's VAT credit refund policy," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 45(1), pages 414-427, January.
    58. Zhang, Haiping, 2022. "Upstream financial flows, intangible investment, and allocative efficiency," Journal of Macroeconomics, Elsevier, vol. 72(C).
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    60. Tian, Binbin & Lin, Chao & Zhang, Wenwen & Feng, Chen, 2022. "Tax Incentives, On-the-job Training, and Human Capital Accumulation: Evidence from China," China Economic Review, Elsevier, vol. 75(C).
    61. Wei Cui & Mengying Wei & Weisi Xie & Jing Xing, 2021. "Corporate Tax Cuts for Small Firms: What Do Firms Do?," CESifo Working Paper Series 9389, CESifo.
    62. Huang, Geng & Lin, Xi & He, Ling-Yun, 2023. "Good for the environment? Foreign investment opening in service sector and firm's energy efficiency," Energy Economics, Elsevier, vol. 127(PA).
    63. Mao, Jie & Wang, Chunhua & Yin, Haitao, 2023. "Corporate responses to air quality regulation: Evidence from a regional environmental policy in China," Regional Science and Urban Economics, Elsevier, vol. 98(C).
    64. Guo, Dongmei & Li, Qin & Liu, Peng & Shi, Xunpeng & Yu, Jian, 2023. "Power shortage and firm performance: Evidence from a Chinese city power shortage index," Energy Economics, Elsevier, vol. 119(C).
    65. Hyung-Jong Na & Hyeon Kang & Hyang-Eun Lee, 2021. "Does Tax Incentives Affect Future Firm Value for Corporate Sustainability?," Sustainability, MDPI, vol. 13(22), pages 1-17, November.
    66. Huseyin Emre Sayici & Mehmet Fatih Ulu, 2023. "Economic Effects of R&D Supports," Koç University-TUSIAD Economic Research Forum Working Papers 2308, Koc University-TUSIAD Economic Research Forum.
    67. He, Ling-Yun & Huang, Geng, 2021. "How can export improve firms’ energy efficiency? The role of innovation investment," Structural Change and Economic Dynamics, Elsevier, vol. 59(C), pages 90-97.
    68. Feng, Chen & Tao, Yunqing & Zhang, Yan & Zhu, Xingshu, 2024. "Local land regulatory governance and land transaction prices: Micro evidence from land audits," Economic Analysis and Policy, Elsevier, vol. 83(C), pages 1133-1150.
    69. Shuai Wang & Fayyaz Ahmad & Yanlong Li & Nabila Abid & Abbas Ali Chandio & Abdul Rehman, 2022. "The Impact of Industrial Subsidies and Enterprise Innovation on Enterprise Performance: Evidence from Listed Chinese Manufacturing Companies," Sustainability, MDPI, vol. 14(8), pages 1-17, April.
    70. Bai, Caiquan & Liu, Hangjuan & Zhang, Rongjie & Feng, Chen, 2023. "Blessing or curse? Market-driven environmental regulation and enterprises' total factor productivity: Evidence from China's carbon market pilots," Energy Economics, Elsevier, vol. 117(C).
    71. Siegloch, Sebastian & Lichter, Andreas & Löffler, Max & Isphording, Ingo E. & Nguyen, Thu-Van & Poege, Felix, 2021. "Profit Taxation, R&D Spending, and Innovation," CEPR Discussion Papers 16702, C.E.P.R. Discussion Papers.
    72. Wu, Jingwen & Zhang, Tong & Liao, Hua, 2024. "Fuel economy standards: Regulatory loopholes and firms’ heterogeneous responses," Journal of Environmental Economics and Management, Elsevier, vol. 123(C).
    73. Ye Zhu & Minggui Sun, 2022. "The Enabling Effect of Intellectual Property Strategy on Total Factor Productivity of Enterprises: Evidence from China’s Intellectual Property Model Cities," Sustainability, MDPI, vol. 15(1), pages 1-19, December.
    74. He, Fan & Zeng, Xin & Xue, Jingwen & Xu, Jianbin, 2024. "The hidden cost of corporate tax cuts: Evidence from worker health in China," China Economic Review, Elsevier, vol. 86(C).
    75. Sabrina T. Howell & Jason Rathje & John Van Reenen & Jun Wong, 2021. "Opening up military innovation: causal effects of 'bottom-up' reforms to U.S. defense research," CEP Discussion Papers dp1760, Centre for Economic Performance, LSE.
    76. Zhao, Chuanmin & Qu, Xi & Luo, Shougui, 2019. "Impact of the InnoCom program on corporate innovation performance in China: Evidence from Shanghai," Technological Forecasting and Social Change, Elsevier, vol. 146(C), pages 103-118.
    77. Cao, Linyi & Jiang, Helu & Li, Guangwei & Zhu, Lijun, 2024. "Haste makes waste? Quantity-based subsidies under heterogeneous innovations," Journal of Monetary Economics, Elsevier, vol. 142(C).
    78. Wenyan Sun & Kedong Yin & Zhe Liu, 2021. "Tax Incentives, R&D Manipulation, and Corporate Innovation Performance: Evidence from Listed Companies in China," Sustainability, MDPI, vol. 13(21), pages 1-16, October.
    79. Chen, Mengtao, 2024. "ESG performance and firm misconduct: Evidence from R&D manipulation," Economics Letters, Elsevier, vol. 237(C).
    80. Dankyi Alex Boadi & Dankyi Joyce Kwakyewaa & Abban Joseph Olivier & Asabea Addo Antoinette, 2020. "The Impact of Research and Development and Professional New Hiring on Organizational Innovation," Human Resource Research, Macrothink Institute, vol. 4(1), pages 46-66, December.
    81. Wang, Jiaxin & Chen, Jin & Huang, Xiang & Song, Zilong, 2023. "Principal SOE customers and corporate tax avoidance: Evidence from the government arrears clearance reform," Energy Economics, Elsevier, vol. 128(C).
    82. Liu, Guanchun & Liu, Hangjuan & Liu, Yuanyuan & Yang, Jinyu & Zhang, Yanren, 2024. "Personal income tax and corporate innovation: The key role of inventors’ financial incentives," Journal of Banking & Finance, Elsevier, vol. 164(C).
    83. Xing Gao & Xifan Wang & Weijun Zhong & Ying Wang, 2023. "R&D subsidy and output subsidy in a duopoly: The role of technology spillover and R&D budget," Australian Economic Papers, Wiley Blackwell, vol. 62(3), pages 524-538, September.
    84. Lind, Nelson & Ramondo, Natalia, 2024. "Global knowledge and trade flows: Theory and measurement," Journal of International Economics, Elsevier, vol. 151(C).
    85. Sabien Dobbelaere & Michael D. König & Andrin Spescha & Martin Wörter, 2023. "R&D Decisions and Productivity Growth: Evidence from Switzerland and the Netherlands," Tinbergen Institute Discussion Papers 23-080/VI, Tinbergen Institute.
    86. Dongmin Kong & Jialong Wang & Yanan Wang & Jian Zhang, 2022. "Language and innovation," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(1-2), pages 297-326, January.
    87. Deng, Guoying & Du, Pengcheng & Hernandez, Manuel A. & Xu, Shu, 2024. "Corporate taxes and labor market informality evidence from China," IFPRI discussion papers 2244, International Food Policy Research Institute (IFPRI).
    88. Muhan Wang & Kezhong Zhang & Sihan Gao, 2024. "Does Information Exchange Affect Cross‐border Tax Avoidance? Evidence from the Common Reporting Standard," China & World Economy, Institute of World Economics and Politics, Chinese Academy of Social Sciences, vol. 32(4), pages 179-228, July.
    89. Ziliang Deng & Xufei Ma & Ziyan Zhu, 2022. "Transactional Dependence and Technological Upgrading in Global Value Chains," Journal of Management Studies, Wiley Blackwell, vol. 59(2), pages 390-416, March.
    90. Dai, Xiaoyong & Chapman, Gary, 2022. "R&D tax incentives and innovation: Examining the role of programme design in China," Technovation, Elsevier, vol. 113(C).
    91. Feld, Lars P. & Schmidt, Christoph M. & Schnabel, Isabel & Truger, Achim & Wieland, Volker, 2019. "Den Strukturwandel meistern. Jahresgutachten 2019/20 [Dealing with Structural Change. Annual Report 2019/20]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201920.
    92. Wu, Ruohan & Wang, Ning, 2024. "The mixed effects of innovation strategies and bribery on firm performance: A Re-investigation via institutional quality," Journal of Economic Behavior & Organization, Elsevier, vol. 224(C), pages 438-462.
    93. Gao, Wenjing & Mao, Jie & Shi, Xinzheng, 2024. "Do firms benefit from public information services: Evidence from a tax hotline program in China," China Economic Review, Elsevier, vol. 83(C).
    94. Brandt, Loren & Li, Bingjing & Morrow, Peter M., 2021. "Processing trade and costs of incomplete liberalization: The case of China," Journal of International Economics, Elsevier, vol. 131(C).
    95. Pang, Silu & Hua, Guihong, 2024. "How does digital tax administration affect R&D manipulation? Evidence from dual machine learning," Technological Forecasting and Social Change, Elsevier, vol. 208(C).
    96. Zhao, Zhiqi & Yue, Yong & Wang, Wangshuai, 2024. "Unintended consequences of tax incentives on firms' human capital composition: Evidence from China," China Economic Review, Elsevier, vol. 84(C).
    97. Manelici, Isabela & Pantea, Smaranda, 2021. "Industrial policy at work: Evidence from Romania’s income tax break for workers in IT," European Economic Review, Elsevier, vol. 133(C).
    98. Wen Qi & Yanyang Yan & Hongbing Yin, 2023. "Protecting Innovation Sustainability: R&D Manipulation and Effective Regulation Based on a Two-Scenario Evolutionary Game Perspective," Sustainability, MDPI, vol. 15(12), pages 1-21, June.
    99. Zuo, Shengqiang & Wu, Bangzheng & Feng, Jun, 2023. "Does government reduction of the corporate income tax rate increase employment? Evidence from China," International Review of Economics & Finance, Elsevier, vol. 83(C), pages 365-372.
    100. Liu, Huiling & Fei, Xing & Yakshtas, Kseniya & Li, Bo, 2018. "Does the high-tech enterprise certification policy promote innovation in China?," Economics Discussion Papers 2018-85, Kiel Institute for the World Economy (IfW Kiel).
    101. Gao, Jingyi & Jin, Yue & Li, Fengchun, 2021. "Do foreign peers bring green wind? Evidence from China," Finance Research Letters, Elsevier, vol. 38(C).
    102. He, Lerong & Jiang, Xiaozhen & Fang, Liting, 2023. "Tax policy reform and corporate innovation in China," Finance Research Letters, Elsevier, vol. 55(PA).

  14. Daniel Garrett & Andrey Ordin & James W. Roberts & Juan Carlos Suárez Serrato, 2017. "Tax Advantages and Imperfect Competition in Auctions for Municipal Bonds," NBER Working Papers 23473, National Bureau of Economic Research, Inc.

    Cited by:

    1. Dario Cestau & Burton Hollifield & Dan Li & Norman Schürhoff, 2018. "Municipal Bond Markets," Swiss Finance Institute Research Paper Series 18-69, Swiss Finance Institute.
    2. Baridhi Malakar, 2024. "Essays on Responsible and Sustainable Finance," Papers 2406.12995, arXiv.org.
    3. Lu, Runjing & Ye, Zihan, 2023. "Roe v. Rates: Reproductive Healthcare and Public Financing Costs," SocArXiv 7t5jz, Center for Open Science.

  15. Juan Carlos Suárez Serrato & Owen M. Zidar, 2017. "The Structure of State Corporate Taxation and its Impact on State Tax Revenues and Economic Activity," NBER Working Papers 23653, National Bureau of Economic Research, Inc.

    Cited by:

    1. Cailin Slattery & Owen Zidar, 2020. "Evaluating State and Local Business Incentives," Journal of Economic Perspectives, American Economic Association, vol. 34(2), pages 90-118, Spring.
    2. Zhenyu Gao & Michael Sockin & Wei Xiong, 2019. "Economic Consequences of Housing Speculation," NBER Working Papers 26457, National Bureau of Economic Research, Inc.
    3. Ivanov, Ivan T. & Pettit, Luke & Whited, Toni, 2021. "Taxes Depress Corporate Borrowing: Evidence from Private Firms," IHS Working Paper Series 32, Institute for Advanced Studies.
    4. Augustin Bergeron & Gabriel Tourek & Jonathan L. Weigel, 2024. "The State Capacity Ceiling on Tax Rates: Evidence From Randomized Tax Abatements in the DRC," Econometrica, Econometric Society, vol. 92(4), pages 1163-1193, July.
    5. Clément Carbonnier & Clément Malgouyres & Loriane Py & Camille Urvoy, 2020. "Who benefits from tax incentives? The heterogeneous wage incidence of a tax credit," PSE Working Papers halshs-02495652, HAL.
    6. Francis Bloch & Gabrielle Demange, 2021. "Profit-splitting rules and the taxation of multinational digital platforms," Post-Print halshs-03230069, HAL.
    7. Noh, Minyoung & Cho, Moon Kyung, 2022. "Cultural tightness and accounting conservatism," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(1).
    8. E. Mark Curtis & Daniel G. Garrett & Eric C. Ohrn & Kevin A. Roberts & Juan Carlos Suárez Serrato, 2021. "Capital Investment and Labor Demand," NBER Working Papers 29485, National Bureau of Economic Research, Inc.
    9. Beem, Richard & Bruce, Donald, 2021. "Failure to launch: Measuring the impact of sales tax nexus standards on business activity," Journal of Public Economics, Elsevier, vol. 201(C).
    10. Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2018. "Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany," American Economic Review, American Economic Association, vol. 108(2), pages 393-418, February.
    11. Traviss Cassidy & Mark Dincecco & Ugo Antonio Troiano, 2024. "The Introduction of the Income Tax, Fiscal Capacity, and Migration: Evidence from US States," American Economic Journal: Economic Policy, American Economic Association, vol. 16(1), pages 359-393, February.
    12. Ivan T. Ivanov & Tom Zimmermann, 2023. "The “Privatization” of Municipal Debt," Working Paper Series WP 2023-30, Federal Reserve Bank of Chicago.
    13. Jadranka N. Đurović Todorović & Marina S. Đorđević & Milica B. Ristić Cakić, 2022. "Do the Effective Tax Incentives Reduce Tax Revenues? Investigating the Paradox of Corporate Income Tax in Serbia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 8(2), pages 108-126.
    14. Suresh Nallareddy & Ethan Rouen & Juan Carlos Suárez Serrato, 2018. "Do Corporate Tax Cuts Increase Income Inequality?," NBER Working Papers 24598, National Bureau of Economic Research, Inc.
    15. Cailin R. Slattery & Alisa Tazhitdinova & Sarah Robinson, 2022. "Corporate Political Spending and State Tax Policy: Evidence from Citizens United," NBER Working Papers 30352, National Bureau of Economic Research, Inc.
    16. Agrawal, David R. & Brueckner, Jan K., 2025. "Taxes and telework: The impacts of state income taxes in a work-from-home economy," Journal of Urban Economics, Elsevier, vol. 145(C).
    17. David R. Agrawal & James M. Poterba & Owen M. Zidar, 2024. "Introduction to "Policy Responses to Tax Competition"," NBER Chapters, in: Policy Responses to Tax Competition, National Bureau of Economic Research, Inc.
    18. Sheremirov, Viacheslav & Spirovska, Sandra, 2022. "Fiscal multipliers in advanced and developing countries: Evidence from military spending," Journal of Public Economics, Elsevier, vol. 208(C).
    19. Bilicka, Katarzyna & Dubinina, Evgeniya & Janský, Petr, 2023. "Fiscal Consequences of Corporate Tax Avoidance," CEPR Discussion Papers 18139, C.E.P.R. Discussion Papers.
    20. Sebastian Gechert & Philipp Heimberger, 2021. "Do corporate tax cuts boost economic growth?," FMM Working Paper 65-2021, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
    21. M. Chatib Basri & Mayara Felix & Rema Hanna & Benjamin A. Olken, 2019. "Tax Administration vs. Tax Rates: Evidence from Corporate Taxation in Indonesia," NBER Working Papers 26150, National Bureau of Economic Research, Inc.
    22. Bagchi, Sutirtha & Dušek, Libor, 2021. "The effects of introducing withholding and third-party reporting on tax collections: Evidence from the U.S. state personal income tax," Journal of Public Economics, Elsevier, vol. 204(C).
    23. Sutirtha Bagchi & Libor Dušek, 2021. "Third-party Reporting and Tax Collections: Evidence from the Introduction of Withholding of the State Personal Income Tax," Villanova School of Business Department of Economics and Statistics Working Paper Series 50, Villanova School of Business Department of Economics and Statistics.
    24. R. Alison Felix & James R. Hines, 2022. "Corporate taxes and union wages in the United States," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(6), pages 1450-1494, December.
    25. Cailin Slattery & Owen Zidar, 2020. "Evaluating State and Local Business Tax Incentives," Working Papers 261, Princeton University, Department of Economics, Center for Economic Policy Studies..
    26. Camilo Gómez & Ligia Melo-Becerra & Héctor Zárate-Solano, 2024. "Firms’ Responses to Changes in Corporate Income Tax Rates: A Retrospective of Colombia’s Tax Reforms," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 10(2), pages 417-434.
    27. Sabrina T. Howell & Filippo Mezzanotti, 2019. "Financing Entrepreneurship through the Tax Code: Angel Investor Tax Credits," NBER Working Papers 26486, National Bureau of Economic Research, Inc.
    28. E. Mark Curtis & Ryan A. Decker, 2018. "Entrepreneurship and State Taxation," Finance and Economics Discussion Series 2018-003, Board of Governors of the Federal Reserve System (U.S.).
    29. Masud Alam, 2021. "Heterogeneous Responses to the U.S. Narrative Tax Changes: Evidence from the U.S. States," Papers 2107.13678, arXiv.org.
    30. David R. Agrawal & James M. Poterba & Owen M. Zidar, 2024. "Policy Responses to Tax Competition: An Introduction," NBER Working Papers 32090, National Bureau of Economic Research, Inc.
    31. Karpowicz Andrzej, 2022. "What impacts the value of revenues from taxation of income of corporations? Evidence from European Union Member States," Wroclaw Review of Law, Administration & Economics, Sciendo, vol. 12(1), pages 30-53, December.

  16. Juan Carlos Suárez Serrato & Xiao Yu Wang & Shuang Zhang, 2016. "The Limits of Meritocracy: Screening Bureaucrats Under Imperfect Verifiability," NBER Working Papers 21963, National Bureau of Economic Research, Inc.

    Cited by:

    1. Alain de Janvry & Guojun He & Elisabeth Sadoulet & Shaoda Wang & Qiong Zhang, 2020. "Performance Evaluation, Influence Activities, and Bureaucratic Work Behavior: Evidence from China," HKUST CEP Working Papers Series 202003, HKUST Center for Economic Policy.
    2. Liu Qiang & Fernando Rios-Avila & Han Jiqin, 2020. "Is China's Low Fertility Rate Caused by the Population Control Policy?," Economics Working Paper Archive wp_943, Levy Economics Institute.
    3. Yang, Jinyang & Bazan Ruiz, Muchin I.A, 2021. "Are pilot experiments random? Social connections and policy expansion in China," The Journal of the Economics of Ageing, Elsevier, vol. 18(C).
    4. Jingjing Zeng & Rui Bao, 2024. "Moving beyond gross domestic product: The impacts of gross domestic product‐centric cadre performance targets shift on environmental protection," Public Administration & Development, Blackwell Publishing, vol. 44(5), pages 397-411, December.
    5. Qian, Nancy & Martinez-Bravo, Monica & Padró i Miquel, Gerard & Yao, Yan, 2017. "The Rise and Fall of Local Elections in China: Theory and Empirical Evidence on the Autocrat's Trade-off," CEPR Discussion Papers 12439, C.E.P.R. Discussion Papers.
    6. Zeng, Jiangnan & Zhou, Qiyao, 2024. "Mayors’ promotion incentives and subnational-level GDP manipulation," Journal of Urban Economics, Elsevier, vol. 143(C).
    7. Guastavino, Carlos & Miranda, Alvaro & Montero, Rodrigo, 2021. "Rank effect in bureaucrat recruitment," European Journal of Political Economy, Elsevier, vol. 68(C).
    8. Yi Chen & Yingfei Huang, 2020. "The power of the government: China's Family Planning Leading Group and the fertility decline of the 1970s," Demographic Research, Max Planck Institute for Demographic Research, Rostock, Germany, vol. 42(35), pages 985-1038.

  17. Juan Serrato & Philippe Wingender, 2016. "Estimating Local Fiscal Multipliers," Working Papers id:11109, eSocialSciences.

    Cited by:

    1. Cerqua, Augusto & Pellegrini, Guido, 2018. "Local multipliers at work," MPRA Paper 85326, University Library of Munich, Germany.
    2. Andrea Cerrato & Francesco Filippucci, 2022. "The Impact of Austerity Policies on Local Income: Evidence from Italian Municipalities," Working Papers halshs-03665241, HAL.
    3. Jesper Linde, 2012. "Fiscal Consolidation in an Open Economy," 2012 Meeting Papers 1087, Society for Economic Dynamics.
    4. Suzuki, Takafumi, 2021. "Capitalization of local government grants on land values: Evidence from Tokyo metropolitan area, Japan," Japan and the World Economy, Elsevier, vol. 60(C).
    5. Mario Alloza & Carlos Sanz, 2021. "Jobs Multipliers: Evidence from a Large Fiscal Stimulus in Spain," Scandinavian Journal of Economics, Wiley Blackwell, vol. 123(3), pages 751-779, July.
    6. Andrea Cerrato & Francesco Filippucci, 2022. "The Impact of Austerity Policies on Local Income: Evidence from Italian Municipalities," PSE Working Papers halshs-03665241, HAL.
    7. Stuhler, Jan & Helm, Ines, 2021. "The Dynamic Response of Municipal Budgets to Revenue Shocks," CEPR Discussion Papers 16137, C.E.P.R. Discussion Papers.
    8. Ivan T. Ivanov & Tom Zimmermann, 2018. "Claim Dilution in the Municipal Debt Market," Finance and Economics Discussion Series 2018-011, Board of Governors of the Federal Reserve System (U.S.).
    9. Anatolyev, Stanislav & Mikusheva, Anna, 2021. "Limit Theorems For Factor Models," Econometric Theory, Cambridge University Press, vol. 37(5), pages 1034-1074, October.
    10. Dennis Egger & Johannes Haushofer & Edward Miguel & Paul Niehaus & Michael Walker, 2022. "General Equilibrium Effects of Cash Transfers: Experimental Evidence From Kenya," Econometrica, Econometric Society, vol. 90(6), pages 2603-2643, November.
    11. Dupor, Bill & Guerrero, Rodrigo, 2017. "Local and aggregate fiscal policy multipliers," Journal of Monetary Economics, Elsevier, vol. 92(C), pages 16-30.
    12. Sergio Destefanis & Mario Di Serio & Matteo Fragetta, 2020. "Regional multipliers across the Italian regions," Discussion Paper series in Regional Science & Economic Geography 2020-04, Gran Sasso Science Institute, Social Sciences, revised Jul 2020.
    13. Brad Hershbein & Bryan Stuart, 2022. "Place-Based Consequences of Person-Based Transfer: Evidence from Recessions," Working Papers 22-08, Federal Reserve Bank of Philadelphia.
    14. Gerritse, Michiel & Rodríguez-Pose, Andrés, 2018. "Does federal contracting spur development? Federal contracts, income, output, and jobs in US cities," Journal of Urban Economics, Elsevier, vol. 107(C), pages 121-135.
    15. Traviss Cassidy & Mark Dincecco & Ugo Antonio Troiano, 2024. "The Introduction of the Income Tax, Fiscal Capacity, and Migration: Evidence from US States," American Economic Journal: Economic Policy, American Economic Association, vol. 16(1), pages 359-393, February.
    16. Maria Coelho, 2019. "Fiscal Stimulus in a Monetary Union: Evidence from Eurozone Regions," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 67(3), pages 573-617, September.
    17. Taisuke Kameda & Ryoichi Namba & Takayuki Tsuruga, 2019. "Decomposing Local Fiscal Multipliers: Evidence from Japan," ISER Discussion Paper 1065, Institute of Social and Economic Research, The University of Osaka.
    18. Tavares, José & Alpalhão, Henrique & Lopes, Marta & Pereira Dos Santos, Joao, 2020. "Public Expenditure and Private Firm Performance: Using Religious Denominations for Causal Inference," CEPR Discussion Papers 14448, C.E.P.R. Discussion Papers.
    19. Alan Auerbach & Yuriy Gorodnichenko & Daniel Murphy, 2020. "Local Fiscal Multipliers and Fiscal Spillovers in the USA," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 68(1), pages 195-229, March.
    20. Albert Solé-Ollé & Elisabet Viladecans-Marsal, 2017. "Housing booms and busts and local fiscal policy," Working Papers XREAP2017-14, Xarxa de Referència en Economia Aplicada (XREAP), revised Dec 2017.
    21. Henrique S. Basso & Omar Rachedi, 2021. "The Young, the Old, and the Government: Demographics and Fiscal Multipliers," American Economic Journal: Macroeconomics, American Economic Association, vol. 13(4), pages 110-141, October.
    22. Abdul Jalil, 2021. "Austerity: Which Way Now?," PIDE Knowledge Brief 2021:21, Pakistan Institute of Development Economics.
    23. Raphael Corbi & Elias Papaioannou & Paolo Surico, 2019. "Regional Transfer Multipliers," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 86(5), pages 1901-1934.
    24. Raphael Corbi & Elias Papaioannou & Paolo Surico, 2014. "Regional Transfers," NBER Working Papers 20751, National Bureau of Economic Research, Inc.
    25. Marco Bernardini & Selien De Schryder & Gert Peersman, 2017. "Heterogeneous Government Spending Multipliers In The Era Surrounding The Great Recession," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 17/941, Ghent University, Faculty of Economics and Business Administration.
    26. Sheremirov, Viacheslav & Spirovska, Sandra, 2022. "Fiscal multipliers in advanced and developing countries: Evidence from military spending," Journal of Public Economics, Elsevier, vol. 208(C).
    27. Thomas Gemert & Lenard Lieb & Tania Treibich, 2022. "Local fiscal multipliers of different government spending categories," Empirical Economics, Springer, vol. 63(5), pages 2551-2575, November.
    28. Feler, Leo & Senses, Mine Zeynep, 2016. "Trade Shocks and the Provision of Local Public Goods," IZA Discussion Papers 10231, Institute of Labor Economics (IZA).
    29. Buchheim, Lukas & Watzinger, Martin, 2017. "The Employment Effects of Countercyclical Infrastructure Investments," Rationality and Competition Discussion Paper Series 20, CRC TRR 190 Rationality and Competition.
    30. Hollmayr, Josef & Kuckuck, Jan, 2018. "Fiscal multipliers of central, state and local government and of the social security funds in Germany: Evidence of a SVAR," Discussion Papers 28/2018, Deutsche Bundesbank.
    31. Patrick Kline & Enrico Moretti, 2013. "People, Places and Public Policy: Some Simple Welfare Economics of Local Economic Development Programs," NBER Working Papers 19659, National Bureau of Economic Research, Inc.
    32. Zou, Yanchi, 2024. "The impact of fiscal stimulus on employment: Evidence from China’s four-trillion RMB package," Economic Modelling, Elsevier, vol. 131(C).
    33. Nicolas Jannin & Aurélie Sotura, 2019. "This Town Ain't Big Enough? Quantifying Local Public Goods Spillovers," Working Papers halshs-02160251, HAL.
    34. Kopiec, Paweł, 2020. "Employment prospects and the propagation of fiscal stimulus," Journal of Economic Dynamics and Control, Elsevier, vol. 117(C).
    35. Francesca Caselli & Mr. Philippe Wingender, 2018. "Bunching at 3 Percent: The Maastricht Fiscal Criterion and Government Deficits," IMF Working Papers 2018/182, International Monetary Fund.
    36. Gorodnichenko, Yuriy & Auerbach, Alan & McCrory, Peter & Murphy, Daniel, 2021. "Fiscal Multipliers in the COVID19 Recession," CEPR Discussion Papers 16754, C.E.P.R. Discussion Papers.
    37. Chen, Sophia & Ratnovski, Lev & Tsai, Pi-Han, 2021. "Credit and fiscal multipliers in China: Evidence from a political economy based estimation," Journal of International Money and Finance, Elsevier, vol. 119(C).
    38. Matteo Ficarra, 2024. "Public Spending, Green Growth, and Corruption: a Local Fiscal Multiplier Analysis for Italian Provinces," IHEID Working Papers 11-2024, Economics Section, The Graduate Institute of International Studies.
    39. Mario Scharfbillig & Marco Weissler, 2019. "Heterogeneous displacement effects of migrant labor supply - quasi-experimental evidence from Germany," Working Papers 1910, Gutenberg School of Management and Economics, Johannes Gutenberg-Universität Mainz.
    40. Emi Nakamura & Jón Steinsson, 2018. "Identification in Macroeconomics," Journal of Economic Perspectives, American Economic Association, vol. 32(3), pages 59-86, Summer.
    41. Oh, Hyunseung & Reis, Ricardo, 2012. "Targeted transfers and the fiscal response to the great recession," Journal of Monetary Economics, Elsevier, vol. 59(S), pages 50-64.
    42. Gabriel Chodorow-Reich & Laura Feiveson & Zachary Liscow & William Gui Woolston, 2012. "Does State Fiscal Relief during Recessions Increase Employment? Evidence from the American Recovery and Reinvestment Act," American Economic Journal: Economic Policy, American Economic Association, vol. 4(3), pages 118-145, August.
    43. Duque Gabriel, Ricardo & Klein, Mathias & Pesso, Ana Sofia, 2020. "The Effects of Government Spending in the Eurozone," Working Paper Series 400, Sveriges Riksbank (Central Bank of Sweden).
    44. Hurst, Erik & Keys, Benjamin J. & Seru, Amit & Vavra, Joseph, 2015. "Regional Redistribution through the U.S. Mortgage Market," Research Papers 3458, Stanford University, Graduate School of Business.
    45. Jean-Pierre Danthine, 2017. "Taux négatifs: made for Switzerland," PSE Working Papers hal-01884328, HAL.
    46. Chen, Jing & Liu, Shenglong & Zhang, Xiaoming, 2025. "Resources coupled with executive authority: Implications of relocating government administrative headquarters for local economic development," World Development, Elsevier, vol. 185(C).
    47. Adelino, Manuel & Ferreira, Miguel & Cunha, Igor, 2017. "The Economic Effects of Public Financing: Evidence from Municipal Bond Ratings Recalibration," CEPR Discussion Papers 11811, C.E.P.R. Discussion Papers.
    48. Becker, Sascha O. & Egger, Peter & Ehrlich, Maximilian Von, 2011. "Absorptive Capacity and the Growth Effects of Regional Transfers: A Regression Discontinuity Design with Heterogeneous Treatmen," CEPR Discussion Papers 8474, C.E.P.R. Discussion Papers.
    49. Anna Maria Mayda & Mine Z. Senses & Walter Steingress, 2023. "Immigration and Provision of Public Goods: Evidence at the Local Level in the U.S," Staff Working Papers 23-57, Bank of Canada.
    50. Timothy G. Conley & Bill Dupor & Mahdi Ebsim & Jingchao Li & Peter B. McCrory, 2021. "The Local-Spillover Decomposition of an Aggregate Causal Effect," Working Papers 2021-006, Federal Reserve Bank of St. Louis.
    51. Timothy G. Conley & Bill Dupor & Mahdi Ebsim & Jingchao Li & Peter B. McCrory, 2020. "A Local-Spillover Decomposition of the Causal Effect of U.S. Defense Spending Shocks," Working Papers 2020-014, Federal Reserve Bank of St. Louis.
    52. Buchheim, Lukas & Watzinger, Martin, 2013. "Do Public Investments Increase Employment in a Recession? Evidence from Germany," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79826, Verein für Socialpolitik / German Economic Association.
    53. Zhang, Wen, 2020. "Political incentives and local government spending multiplier: Evidence for Chinese provinces (1978–2016)," Economic Modelling, Elsevier, vol. 87(C), pages 59-71.
    54. Michihito Ando, 2017. "How much should we trust regression-kink-design estimates?," Empirical Economics, Springer, vol. 53(3), pages 1287-1322, November.
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    5. David Albouy & Bryan A. Stuart, 2020. "Urban Population And Amenities: The Neoclassical Model Of Location," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 61(1), pages 127-158, February.
    6. Minjee Kim & Tingyu Zhou, 2021. "Does Restricting the Entry of Formula Businesses Help Mom-and-Pop Stores? The Case of Small American Towns With Unique Community Character," Economic Development Quarterly, , vol. 35(2), pages 157-173, May.
    7. Cailin Slattery & Owen Zidar, 2020. "Evaluating State and Local Business Incentives," Journal of Economic Perspectives, American Economic Association, vol. 34(2), pages 90-118, Spring.
    8. Aria Ardalan & Sebastian G. Kessing & Salmai Qari & Malte Zoubek, 2023. "Does capital bear the burden of local corporate taxes? Evidence from Germany," Volkswirtschaftliche Diskussionsbeiträge 194-23, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
    9. Mayer, Thierry & Malgouyres, Clément & Mazet-Sonilhac, Clément, 2019. "Technology-induced Trade Shocks? Evidence from Broadband Expansion in France," CEPR Discussion Papers 13847, C.E.P.R. Discussion Papers.
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    44. Edward Fox, 2020. "Does Capital Bear the U.S. Corporate Tax After All? New Evidence from Corporate Tax Returns," Journal of Empirical Legal Studies, John Wiley & Sons, vol. 17(1), pages 71-115, March.
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    1. Juan Carlos Suárez Serrato & Owen Zidar, 2015. "Who benefits from state corporate tax cuts? A local labour markets approach with heterogeneous firms," Working Papers 1502, Oxford University Centre for Business Taxation.
    2. David Albouy & Kristian Behrens & Frédéric Robert-Nicoud & Nathan Seegert, 2016. "The Optimal Distribution of Population across Cities," NBER Working Papers 22823, National Bureau of Economic Research, Inc.
    3. Colas, Mark & Saulnier, Emmett, 2023. "Vertical migration externalities," Regional Science and Urban Economics, Elsevier, vol. 101(C).
    4. Delalibera, Bruno R. & Cavalcanti Ferreira, Pedro & Gomes, Diego B.P. & Soares, Johann, 2024. "Tax reforms and network effects," Journal of Economic Dynamics and Control, Elsevier, vol. 163(C).
    5. Henkel, Marcel & Seidel, Tobias & Südekum, Jens, 2019. "Fiscal transfers in the spatial economy," DICE Discussion Papers 322, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE).
    6. Caliendo, Lorenzo & Opromolla, Luca David & Parro, Fernando & Sforza, Alessandro, 2017. "Goods and factor market integration: a quantitative assessment of the EU enlargement," LSE Research Online Documents on Economics 86586, London School of Economics and Political Science, LSE Library.
    7. Mayer, Thierry & Malgouyres, Clément & Mazet-Sonilhac, Clément, 2019. "Technology-induced Trade Shocks? Evidence from Broadband Expansion in France," CEPR Discussion Papers 13847, C.E.P.R. Discussion Papers.
    8. Lorenzo Caliendo & Maximiliano Dvorkin & Fernando Parro, 2015. "The Impact of Trade on Labor Market Dynamics," NBER Working Papers 21149, National Bureau of Economic Research, Inc.
    9. Ku, Hyejin & Schönberg, Uta & Schreiner, Ragnhild C., 2020. "Do place-based tax incentives create jobs?," Journal of Public Economics, Elsevier, vol. 191(C).
    10. Howard, Greg & Liebersohn, Jack & Ozimek, Adam, 2023. "The short- and long-run effects of remote work on U.S. housing markets," Journal of Financial Economics, Elsevier, vol. 150(1), pages 166-184.
    11. Butler, Alexander W. & Yi, Hanyi, 2022. "Aging and public financing costs: Evidence from U.S. municipal bond markets," Journal of Public Economics, Elsevier, vol. 211(C).
    12. Xiaodong Zhang & Kaifeng Duan & Lun Yang & Xiaokun Wei, 2024. "Land Regulation and Local Service Provision: Can Economic Growth and Environmental Protection Be Achieved Simultaneously?," Land, MDPI, vol. 13(9), pages 1-23, September.
    13. Lorenzo Caliendo & Aleh Tsyvinski & Fernando Parro, 2018. "Distortions and the Structure of the World Economy," 2018 Meeting Papers 168, Society for Economic Dynamics.
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    27. Yashar Blouri, Simon B chler, Olivier Sch ni, 2019. "The Geography of Housing Subsidies," Diskussionsschriften credresearchpaper25, Universitaet Bern, Departement Volkswirtschaft - CRED.
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    35. David R. Agrawal & Dirk Foremny & Clara Martínez-Toledano, 2024. "Wealth Tax Mobility and Tax Coordination," CESifo Working Paper Series 11048, CESifo.
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    38. Yoshiyuki MIYOSHI, 2017. "Does Sales Factor Apportionment Benefit the Welfare of State?," Discussion papers 17124, Research Institute of Economy, Trade and Industry (RIETI).
    39. Gabriel Loumeau & Christian Stettler, 2021. "Fiscal Autonomy and Self-Determination," CESifo Working Paper Series 9445, CESifo.
    40. Bilicka, Katarzyna & Dubinina, Evgeniya & Janský, Petr, 2023. "Fiscal Consequences of Corporate Tax Avoidance," CEPR Discussion Papers 18139, C.E.P.R. Discussion Papers.
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    44. Benjamin Faber & Cecile Gaubert, 2019. "Tourism and Economic Development: Evidence from Mexico's Coastline," American Economic Review, American Economic Association, vol. 109(6), pages 2245-2293, June.
    45. Joan Monras, 2018. "Immigrants' Residential Choices and their Consequences," 2018 Meeting Papers 127, Society for Economic Dynamics.
    46. Hao, Tongtong & Sun, Ruiqi & Tombe, Trevor & Zhu, Xiaodong, 2020. "The effect of migration policy on growth, structural change, and regional inequality in China," Journal of Monetary Economics, Elsevier, vol. 113(C), pages 112-134.
    47. Zhao, Da & Yu, Ao & Guo, Jingyuan, 2022. "Judicial institutions, local protection and market segmentation: Evidence from the establishment of interprovincial circuit tribunals in China," China Economic Review, Elsevier, vol. 75(C).
    48. Monras, Joan & Albert, Christoph, 2018. "Immigration and Spatial Equilibrium: the Role of Expenditures in the Country of Origin," CEPR Discussion Papers 12842, C.E.P.R. Discussion Papers.
    49. Zarate Vasquez,Roman David, 2022. "Spatial Misallocation,Informality, and Transit Improvements : Evidence from Mexico City," Policy Research Working Paper Series 9990, The World Bank.
    50. Arindrajit Dube & Attila S. Lindner, 2020. "City Limits: What do Local-Area Minimum Wages Do?," NBER Working Papers 27928, National Bureau of Economic Research, Inc.
    51. David Lagakos & Mushfiq Mobarak & Michael Waugh, 2018. "The Welfare Effects of Encouraging Rural-Urban Migration," Working Papers 2018-002, Human Capital and Economic Opportunity Working Group.
    52. Huang, Lulu & Zhang, Yuan & Zuo, Congmin, 2023. "City size and the employment of female migrant workers in the service sector: Evidence from urban China," China Economic Review, Elsevier, vol. 82(C).
    53. Diaz, Antonia & Jáñez, Álvaro & Wellschmied, Felix, 2023. "Geographic Mobility over the Life-Cycle," IZA Discussion Papers 15896, Institute of Labor Economics (IZA).
    54. Nicolas Jannin & Aurélie Sotura, 2019. "This Town Ain't Big Enough? Quantifying Local Public Goods Spillovers," Working Papers halshs-02160251, HAL.
    55. Guo, Jing & Wang, Yanan & Yang, Wei, 2021. "China's anti-corruption shock and resource reallocation in the energy industry," Energy Economics, Elsevier, vol. 96(C).
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    66. Pablo Fajgelbaum & Cecile Gaubert, 2018. "Optimal Spatial Policies, Geography and Sorting," NBER Working Papers 24632, National Bureau of Economic Research, Inc.
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    84. Xavier Giroud & Joshua Rauh, 2017. "State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data," Working Papers 17-02, Center for Economic Studies, U.S. Census Bureau.
    85. Joshua D. Merfeld, 2023. "Labor elasticities, market failures, and misallocation: Evidence from Indian agriculture," Agricultural Economics, International Association of Agricultural Economists, vol. 54(5), pages 623-637, September.
    86. Mark Colas & Kevin Hutchinson, 2017. "Heterogeneous Workers and Federal Income Taxes in a Spatial Equilibrium," Opportunity and Inclusive Growth Institute Working Papers 3, Federal Reserve Bank of Minneapolis.
    87. David R. Agrawal & Jan K. Brueckner & Marius Brülhart, 2024. "Fiscal Federalism in the 21st Century," CESifo Working Paper Series 10951, CESifo.
    88. Nicolas Jannin & Aurelie Sotura, 2020. "This Town Ain't Big Enough? Quantifying Public Good Spillovers," Working papers 796, Banque de France.
    89. Pengwei Chen & Xuhui Ding & Mo Chen & Huiqi Song & Muhammad Imran, 2024. "The Impact of Resource Spatial Mismatch on the Configuration Analysis of Agricultural Green Total Factor Productivity," Agriculture, MDPI, vol. 15(1), pages 1-19, December.
    90. Lorenzo Caliendo & Maximiliano Dvorkin & Fernando Parro, 2015. "Trade and Labor Market Dynamics: General Equilibrium Analysis of the China Trade Shock," Working Papers 2015-9, Federal Reserve Bank of St. Louis.
    91. Xavier Giroud & Joshua D. Rauh, 2016. "State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data," Economics Working Papers 16103, Hoover Institution, Stanford University.
    92. Katja Gehr & Michael Pflüger, 2025. "Cities, Aggregate Welfare, and Growth," CESifo Working Paper Series 11716, CESifo.
    93. Marcel Henkel, Eunjee Kwon, Pierre Magontier, 2022. "The Unintended Consequences of Post-Disaster Policies for Spatial Sorting," Diskussionsschriften credresearchpaper37, Universitaet Bern, Departement Volkswirtschaft - CRED.
    94. Riedel Nadine & Simmler Martin, 2024. "Fiskalföderalismus in Deutschland – Was zu tun ist," Wirtschaftsdienst, Sciendo, vol. 104(11), pages 747-753.
    95. Lin Tian & Jonathan Vogel & Gordon Hanson & Ariel Burstein, 2017. "Immigration, Occupations, and Local Labor Markets: Theory and Evidence from the U.S," 2017 Meeting Papers 79, Society for Economic Dynamics.
    96. Byun, Seong K. & Oh, Jong-Min & Xia, Han, 2023. "R&D tax credits, technology spillovers, and firms' product convergence," Journal of Corporate Finance, Elsevier, vol. 80(C).
    97. Wookun Kim, 2023. "Migration, Commuting, and the Spatial Distribution of Public Spending," Departmental Working Papers 2305, Southern Methodist University, Department of Economics.
    98. Maxence Valentin, 2024. "Subsidizing housing with deductions," Journal of Economic Surveys, Wiley Blackwell, vol. 38(4), pages 1490-1515, September.
    99. Merfeld, Joshua, 2021. "Misallocation and Agricultural Production: Evidence from India," 2021 Conference, August 17-31, 2021, Virtual 315914, International Association of Agricultural Economists.
    100. Nicolas Jannin & Aurélie Sotura, 2019. "This Town Ain't Big Enough? Quantifying Local Public Goods Spillovers," PSE Working Papers halshs-02160251, HAL.
    101. Gaubert, Cécile & Faber, Benjamin, 2018. "Tourism and Economic Development: Evidence from Mexico’s Coastline," CEPR Discussion Papers 12644, C.E.P.R. Discussion Papers.
    102. Merfeld, Joshua D., 2022. "Labor Elasticities, Market Failures, and Misallocation: Evidence from Indian Agriculture," 96th Annual Conference, April 4-6, 2022, K U Leuven, Belgium 321214, Agricultural Economics Society - AES.

  20. Charles E. Gibbons & Juan Carlos Suárez Serrato & Michael B. Urbancic, 2014. "Broken or Fixed Effects?," NBER Working Papers 20342, National Bureau of Economic Research, Inc.

    Cited by:

    1. Jeanine Miklós-Thal & Hannes Ullrich, 2014. "Career Prospects and Effort Incentives: Evidence from Professional Soccer," Discussion Papers of DIW Berlin 1432, DIW Berlin, German Institute for Economic Research.
    2. Kurt Schmidheiny & Sebastian Siegloch, 2023. "On event studies and distributed‐lags in two‐way fixed effects models: Identification, equivalence, and generalization," Journal of Applied Econometrics, John Wiley & Sons, Ltd., vol. 38(5), pages 695-713, August.
    3. Daniel Garrett & Andrey Ordin & James W Roberts & Juan Carlos Suárez Serrato, 2023. "Tax Advantages and Imperfect Competition in Auctions for Municipal Bonds," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 90(2), pages 815-851.
    4. Suárez Serrato, Juan Carlos & Zidar, Owen, 2018. "The structure of state corporate taxation and its impact on state tax revenues and economic activity," Journal of Public Economics, Elsevier, vol. 167(C), pages 158-176.
    5. Leandro D’Aurizio & Domenico Depalo, 2016. "An evaluation of the policies on repayment of Government’s trade debt in Italy," Temi di discussione (Economic working papers) 1061, Bank of Italy, Economic Research and International Relations Area.
    6. Sun, Liyang & Abraham, Sarah, 2021. "Estimating dynamic treatment effects in event studies with heterogeneous treatment effects," Journal of Econometrics, Elsevier, vol. 225(2), pages 175-199.
    7. Pedro Portugal, 2020. "The sources of wage variability in Portugal: a binge reading survey," Economic Bulletin and Financial Stability Report Articles and Banco de Portugal Economic Studies, Banco de Portugal, Economics and Research Department.
    8. Finn McGuire & Peter C. Smith & Nicholas Stacey & Ijeoma Edoka & Noemi Kreif, 2025. "Do health care quality improvement policies work for all? Distributional effects by baseline quality in South Africa," Health Economics, John Wiley & Sons, Ltd., vol. 34(1), pages 175-199, January.
    9. Słoczyński, Tymon, 2012. "New Evidence on Linear Regression and Treatment Effect Heterogeneity," MPRA Paper 39524, University Library of Munich, Germany.

Articles

  1. Qiaoyi Chen & Zhao Chen & Zhikuo Liu & Juan Carlos Suárez Serrato & Daniel Yi Xu, 2025. "Regulating Conglomerates: Evidence from an Energy Conservation Program in China," American Economic Review, American Economic Association, vol. 115(2), pages 408-447, February.

    Cited by:

    1. Qiaoyi Chen & Nicholas Ryan & Daniel Yi Xu, 2025. "Firm Selection and Growth in Carbon Offset Markets: Evidence from the Clean Development Mechanism," Cowles Foundation Discussion Papers 2434, Cowles Foundation for Research in Economics, Yale University.

  2. Zhao Chen & Xian Jiang & Zhikuo Liu & Juan Carlos Suárez Serrato & Daniel Yi Xu, 2023. "Tax Policy and Lumpy Investment Behaviour: Evidence from China’s VAT Reform," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 90(2), pages 634-674.
    See citations under working paper version above.
  3. Daniel Garrett & Andrey Ordin & James W Roberts & Juan Carlos Suárez Serrato, 2023. "Tax Advantages and Imperfect Competition in Auctions for Municipal Bonds," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 90(2), pages 815-851.
    See citations under working paper version above.
  4. Suresh Nallareddy & Ethan Rouen & Juan Carlos Suárez Serrato, 2022. "Do Corporate Tax Cuts Increase Income Inequality?," Tax Policy and the Economy, University of Chicago Press, vol. 36(1), pages 35-91.
    See citations under working paper version above.
  5. Zhao Chen & Zhikuo Liu & Juan Carlos Suárez Serrato & Daniel Yi Xu, 2021. "Notching R&D Investment with Corporate Income Tax Cuts in China," American Economic Review, American Economic Association, vol. 111(7), pages 2065-2100, July.
    See citations under working paper version above.
  6. Zhao Chen & Yuxuan He & Zhikuo Liu & Juan Carlos Suárez Serrato & Daniel Yi Xu, 2021. "The Structure of Business Taxation in China," Tax Policy and the Economy, University of Chicago Press, vol. 35(1), pages 131-177.
    See citations under working paper version above.
  7. Qiaoyi Chen & Zhao Chen & Zhikuo Liu & Juan Carlos Suárez Serrato & Daniel Yi Xu, 2021. "Industrial Energy Regulation: The Role of Business Conglomerates in China," AEA Papers and Proceedings, American Economic Association, vol. 111, pages 396-400, May.

    Cited by:

    1. Zhao, Yu & Zhang, Ning, 2025. "Energy Trade Access and Market Monopoly: Evidence from China’s Power Sector," World Development, Elsevier, vol. 185(C).
    2. Qi, Yu & Yin, Aoxue & Chen, Jianwei & Yang, Chunfei & Zhan, Pengyu, 2024. "Motivating for environmental protection: Evidence from county officials in China," World Development, Elsevier, vol. 184(C).
    3. Liao, Jiaqi & Zhang, Ning, 2024. "Environmental regulation and manufacturing employment: Evidence from China's Eleventh Five-Year Plan," China Economic Review, Elsevier, vol. 87(C).

  8. Daniel G. Garrett & Eric Ohrn & Juan Carlos Suárez Serrato, 2020. "Tax Policy and Local Labor Market Behavior," American Economic Review: Insights, American Economic Association, vol. 2(1), pages 83-100, March.
    See citations under working paper version above.
  9. Gibbons Charles E. & Suárez Serrato Juan Carlos & Urbancic Michael B., 2019. "Broken or Fixed Effects?," Journal of Econometric Methods, De Gruyter, vol. 8(1), pages 1-12, January.
    See citations under working paper version above.
  10. Daniel Garrett & Juan Carlos Suárez Serrato, 2019. "How Elastic is the Demand for Tax Havens? Evidence from the US Possessions Corporations Tax Credit," AEA Papers and Proceedings, American Economic Association, vol. 109, pages 493-499, May.
    See citations under working paper version above.
  11. Suárez Serrato, Juan Carlos & Wang, Xiao Yu & Zhang, Shuang, 2019. "The limits of meritocracy: Screening bureaucrats under imperfect verifiability," Journal of Development Economics, Elsevier, vol. 140(C), pages 223-241.
    See citations under working paper version above.
  12. Pablo D Fajgelbaum & Eduardo Morales & Juan Carlos Suárez Serrato & Owen Zidar, 2019. "State Taxes and Spatial Misallocation," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 86(1), pages 333-376.
    See citations under working paper version above.
  13. Suárez Serrato, Juan Carlos & Zidar, Owen, 2018. "The structure of state corporate taxation and its impact on state tax revenues and economic activity," Journal of Public Economics, Elsevier, vol. 167(C), pages 158-176.
    See citations under working paper version above.
  14. Juan Carlos Suárez Serrato & Owen Zidar, 2016. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms," American Economic Review, American Economic Association, vol. 106(9), pages 2582-2624, September.
    See citations under working paper version above.

Chapters

  1. Suresh Nallareddy & Ethan Rouen & Juan Carlos Suárez Serrato, 2021. "Do Corporate Tax Cuts Increase Income Inequality?," NBER Chapters, in: Tax Policy and the Economy, Volume 36, pages 35-91, National Bureau of Economic Research, Inc.
    See citations under working paper version above.
  2. Zhao Chen & Yuxuan He & Zhikuo Liu & Juan Carlos Suárez Serrato & Daniel Yi Xu, 2020. "The Structure of Business Taxation in China," NBER Chapters, in: Tax Policy and the Economy, Volume 35, pages 131-177, National Bureau of Economic Research, Inc.
    See citations under working paper version above.Sorry, no citations of chapters recorded.
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