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Tax Policy and Lumpy Investment Behaviour: Evidence from China’s VAT Reform

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  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. Isaac Baley & Andrés Blanco, 2021. "Aggregate Dynamics in Lumpy Economies," Econometrica, Econometric Society, vol. 89(3), pages 1235-1264, May.
  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. Mengchao Zhao & Xiang Xiao & Jiaan Yang & Haonan Chen, 2024. "Do regional tax incentive policies improve productivity?," PLOS ONE, Public Library of Science, vol. 19(8), pages 1-30, August.
  14. 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.
  15. Yu, Wei & Yan, Yueyun & Zhu, Keying & Zhang, Peijue, 2024. "Can value-added tax refund policy inhibit corporate financial fraud? Evidence from China," Emerging Markets Review, Elsevier, vol. 63(C).
  16. 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.
  17. 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).
  18. Guceri, Irem & Albinowski, Maciej, 2021. "Investment responses to tax policy under uncertainty," Journal of Financial Economics, Elsevier, vol. 141(3), pages 1147-1170.
  19. 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).
  20. Andrés Blanco & Isaac Baley, 2022. "The Macroeconomics of Irreversibility," Working Papers 1312, Barcelona School of Economics.
  21. 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).
  22. 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.
  23. 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.
  24. 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.
  25. Li, Haiyan & Yin, Peiyan, 2024. "Does tax refund policy boost executive compensation?," Economic Analysis and Policy, Elsevier, vol. 84(C), pages 898-911.
  26. 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).
  27. 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.
  28. 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.
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