In recent years, Chinese policy makers have tried to balance development in different regions of the country by relocating industrial production from prosperous zones to less developed areas. However, this type of industrial relocation is usually accompanied by the transfer of pollution...

In recent years, Chinese policy makers have tried to balance development in different regions of the country by relocating industrial production from prosperous zones to less developed areas. However, this type of industrial relocation is usually accompanied by the transfer of pollution...

Based on the characteristics and employment situation of incoming labors, we should attach great importance to their training. With rich teaching resources, the higher vocational colleges should give full play to their advantages, get involved in the training, and enhance their studies of...

Does ownership affect the way firms react to corporate taxation? This paper exploits key features of recent corporate tax reforms in China to shed light on the differential impact of taxation on firms under different ownership regimes including private, collectively owned and state owned...

Purpose ¨Cbased on the complicate and changeable situation in the economic field, Chinese family enterprises should rethink the strategy and innovate continually to achieve the evergreen. The purpose of this paper is to examine the advantage and disadvantage of Chinese family business and...

Does ownership affect the way firms react to corporate taxation? This paper exploits key features of recent corporate tax reforms in China to shed light on the differential impact of taxation on firms under different ownership regimes including private, collectively owned and state owned...

In this paper, we forecast excess stock returns of S&P 500 index from January 1997 to December 2012 using both well-known traditional macroeconomic indicators and oil market variables. Based on a dynamic model selection approach, we find that the forecasting accuracy can be improved after adding...

If the corporate income tax is set at a different rate from non-corporate in-come tax, it can play an important role in a firm’s choice of organizational form. The impact and interdependency of income tax incentives are crucial factors in the formation of designing efficient tax policies. In...

We estimate the elasticity of corporate taxable income with respect to the statutory corporation tax rate using the population of UK corporation tax returns. We analyze bunching in the distribution of taxable income at kinks in the marginal rate schedule. We decompose this elasticity into an...

We model and estimate the incidence of the corporate income tax under imperfect competition. Identification comes from variation in effective marginal tax rates in the United States across industries and time. Our empirical results suggest that labor bears a significant portion of the burden of...