China reformed value-added tax (VAT) by removing investment from the tax base in northeastern provinces in 2004, which is a “natural experiment” of its tax system. Using difference-in-differences method, this paper for the first time investigates the impact of VAT reform on China firms'...

In power-oriented societies, academia may not be immune to the influence of power. This paper studies the power-publication link by applying an event-study strategy to a panel dataset of the publication and biographical information of deans of economics schools in Chinese universities. We find...