Corporate ESG performance is an important way for stakeholders to understand the corporate environment, social responsibility, and governance behavior. Under China's implementation of the "carbon peak and carbon neutrality" dual carbon strategic background, ESG has become an important tool to...

We investigate the effect of a public information service program in taxation on firms’ effective corporate income tax rate (ECITR), taking advantage of a tax hotline program that lowers the cost of access to tax information. Using Chinese firm-level administrative data and exploiting a...

This paper investigates the free cash flow productivity of SOEs compared with non-SOEs and examines its possible determinants. We find that SOEs have slightly weak free cash flow productivity but significantly stronger than non-SOEs. Similar performance exists among commercial class I and II...

Purpose: We attempted to propose an approach to simulate the dynamics of Beijing's logistics demand, which can do some help to find out the dynamics path of the needed storage and shipment, put forward with logistics policies and enhance logistics service. Design/methodology/approach: We present...

This paper investigates the impact of high school quality on students' educational attainment using a regression discontinuity research design based on entrance examination score thresholds that strictly determine admission to the best high schools. Using data from rural counties in Western...

We estimate the effects of spousal labor supply on individuals' labor supply by using the 1994–1995 initiation of China's workweek reduction policy as a natural experiment. We find that an increase in the labor supply of wives significantly reduced the labor supply of husbands, but an increase...

In this paper, we investigate the impact of China's policy in 2017 to ban waste imports on air pollution. We exploit the difference-in-differences strategy, which combines the time variation and the cross-prefecture variation in the waste import before the policy change. We find that prefectures...

This study empirically examines the impact of tariff reduction caused by trade liberalization on high school enrollment choice of the rural population in China in 1997–2005. We use the variation of export tariffs over time and the initial export structure across prefectures in China to...