An, Zhiyong. 2012a. “Taxation and Capital Structure: Empirical Evidence from a QuasiExperiment in China.â€Journal of Corporate Finance, 18(4): 683 –689.
An, Zhiyong. 2012b. “Taxation and foreign direct investment (FDI): empirical evidence from a quasi-experiment in China.†International Tax and Public Finance, 19(5): 660– 676.
Appleton, Simon, Lina Song, and Qingjie Xia. 2005. “Has China Crossed The River? The Evolution of Wage Structure in Urban China during Reform and Retrenchment.†Journal of Comparative Economics, 33(4): 644 – 663. Symposium: Poverty and Labor Markets in China.
Auerbach, Alan J. 2002. “Taxation and Corporate Financial Policy.†In Handbook of Public Economics. Vol. 3 of Handbook of Public Economics, , ed. A. J. Auerbach and M.
Bai, Chong-En, Jiangyong Lu, and Zhigang Tao. 2006. “The Multitask Theory of State Enterprise Reform: Empirical Evidence from China.†The American Economic Review, 96(2): pp. 353– 357.
- Bond, Stephen, and Jing Xing. 2013. “Corporate Taxation and Capital Accumulation.†Oxford University Centre for Business Taxation Working Paper 1015.
Paper not yet in RePEc: Add citation now
Bradford, David F. 1978. “Factor prices may be constant but factor returns are not.†Economics Letters, 1(3): 199– 203.
- Bradshaw, Mark T., Guanmin Liao, and Mark(Shuai) Ma. 2012. “State Ownership, Tax and Manager Promotion: Evidence from China.â€American Accounting Association Annual Meeting Conference Paper.
Paper not yet in RePEc: Add citation now
Brandt, Loren, Johannes Van Biesebroeck, and Yifan Zhang. 2012. “Creative Accounting or Creative Destruction? Firm-level Productivity Growth in Chinese Manufacturing. â€Journal of Development Economics, 97(2): 339 –351.
- Caballero, Ricardo J., Eduardo M. R. A. Engel, and John C. Haltiwanger. 1995. “Plant-Level Adjustment and Aggregate Investment Dynamics.â€Brookings Papers on Economic Activity, 26(2): 1– 54.
Paper not yet in RePEc: Add citation now
Cao, Yuanzheng, Yingyi Qian, and Barry R. Weingast. 1999. “From Federalism, Chinese Style to Privatization, Chinese Style.â€Economics of Transition, 7(1): 103– 131.
Chen, Donghua, Dequan Jiang, Alexander Ljungqvist, Haitian Lu, and Mingming Zhou. 2015. “State Capitalism vs. Private Enterprise.†National Bureau of Economic Research Working Paper 20930.
Chirinko, Robert S., Steven M. Fazzari, and Andrew P. Meyer. 1999. “How Responsive is Business Capital Formation to Its User Cost?: An Exploration with Micro Data.â€Journal of Public Economics, 74(1): 53– 80.
Clausing, Kimberly A. 2009. “Multinational Firm Tax Avoidance and Tax Policy.â€National Tax Journal, 62(4): 703– 25.
Clausing, Kimberly A. 2013. “Who Pays The Corporate Tax In A Global Economy?†National Tax Journal, 66(1): 151– 84.
- Cui, Wei. 2012. “Taxing State-Owned Enterprises: Towards an Understanding of a Basic Institution of State Capitalism.†China University of Political Science and Law Unpublished Manuscript.
Paper not yet in RePEc: Add citation now
Davidson, Carl, and Lawrence W Martin. 1985. “General Equilibrium Tax Incidence under Imperfect Competition: A Quantity-setting Supergame Analysis.â€Journal of Political Economy, 93(6): 1212– 23.
- de Mooij, Ruud A. 2011. “The Tax Elasticity of Corporate Debt; A Synthesis of Size and Variations.â€International Monetary Fund IMF Working Papers 11/95.
Paper not yet in RePEc: Add citation now
Diamond, Peter A, and James A Mirrlees. 1971. “Optimal Taxation and Public Production II: Tax Rules.â€American Economic Review, 61(3): 261– 78.
- Diamond, Peter, and Johannes Spinnewijn. 2011. “Capital Income Taxes with Heterogeneous Discount Rates.â€American Economic Journal: Economic Policy, 3(4): 52– 76.
Paper not yet in RePEc: Add citation now
Dwenger, Nadja, Pia Rattenhuber, and Viktor Steiner. 2013. “Sharing the Burden? Empirical Evidence on Corporate Tax Incidence.â€German Economic Association Annual Conference 2013: Competition Policy and Regulation in a Global Economic Order 80040.
Edgerton, Jesse. 2010. “Investment Incentives and Corporate Tax Asymmetries.â€Journal of Public Economics, 94(11): 936 –952.
Felix, R. Alison, and Jr. James R. Hines. 2009. “Corporate Taxes and Union Wages in the United States.â€National Bureau of Economic Research Working Paper 15263.
Fuest, Clemens, Andreas Peichl, and Sebastian Siegloch. 2013. “Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany.†CESifo Group Munich CESifo Working Paper Series 4247.
Gordon, Roger H. 2010. “Taxation And Corporate Use Of Debt: Implications For Tax Policy.â€National Tax Journal, 63(1): 151– 74.
- Gordon, Roger H., and David D. Li. 1999. “The eects of wage distortions on the transition:: Theory and evidence from China.â€European Economic Review, 43(1): 163 – 183.
Paper not yet in RePEc: Add citation now
Graham, John R. 2003. “Taxes and Corporate Finance: A Review.â€Review of Financial Studies, 16(4): 1075– 1129.
- Harberger, Arnold C. 1995. “The ABCs of Corporation Tax Incidence: Insights into the Open-Economy Case.â€In . Washington D.C.: American Council for Capital Formation.
Paper not yet in RePEc: Add citation now
Harrold, Peter, and Rajiv Lall. 1993. “China, Reform and Development in 1992-93.†Washington, D.C.: World Bank World Bank Discussions Paper 215.
- Heckemeyer, Jost H., and Michael Overesch. 2013. “Multinationals’Pro…t Response to Tax Dierentials: Eect Size and Shifting Channels.†Huizinga, Harry, and Søren Bo Nielsen. 2001. “Privatization, public investment, and capital income taxation.â€Journal of Public Economics, 82(3): 399 –414.
Paper not yet in RePEc: Add citation now
- Lardy, Nicholas R. 1995. “The Role of Foreign Trade and Investment in China’ s Economic Transformation.â€The China Quarterly, 144: 1065– 1082.
Paper not yet in RePEc: Add citation now
Liu, Li, and Rosanne Altshuler. 2013. “Measuring The Burden Of The Corporate Income Tax Under Imperfect Competition.â€National Tax Journal, 66(1): 215– 37.
Lu, Jiangyong, and Zhigang Tao. 2009. “Trends and Determinants of China’ s Industrial Agglomeration.â€Journal of Urban Economics, 65(2): 167 –180.
Megginson, William L., and Jery M. Netter. 2001. “From State to Market: A Survey of Empirical Studies on Privatization.†Journal of Economic Literature, 39(2): pp. 321– 389.
- National Bureau of Statistics. 2013. China Statistical Yearbook 2013. China Statistics Press.
Paper not yet in RePEc: Add citation now
Shoven, John B. 1976. “The Incidence and E ciency Eects of Taxes on Income from Capital.â€Journal of Political Economy, 84(6): pp. 1261– 1283.
- Wang, Xiao, and Richard Herd. 2013. “The System of Revenue Sharing and Fiscal Transfers in China.â€OECD Economics Department Working Papers No. 1030.
Paper not yet in RePEc: Add citation now
Xia, Qingjie, Lina Song, Shi Li, and Simon Appleton. 2013. “The Eects of the State Sector on Wage Inequality in Urban China: 1988-2007.â€Institute for the Study of Labor (IZA) IZA Discussion Papers 7142.
- Xiao, Geng. 2004. “People’ s Republic of China’ s Round-Tripping FDI: Scale, Causes and Implications.â€Asian Development Bank Discussion Paper 7.
Paper not yet in RePEc: Add citation now
Yagan, Danny. 2013. “Capital Tax Reform and the Real Economy: the Eects of the 2003 Dividend Tax Cut.â€Oxford University Centre for Business Taxation Working Paper 1322.
Zwick, Eric, and James Mahon. 2014. “Do Financial Frictions Amplify Fiscal Policy? Evidence from Business Investment Stimulus.â€Oxford University Centre for Business Taxation Working Paper 1415.