The Chinese government implemented the universal two-child policy on January 1, 2016 to arrest the decline in the nation's birthrate and address the challenge of a rapidly aging population. We find that this policy significantly increased the possibility of having children and this effect was...

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...