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Replication data for: How Do Tax Incentives Affect Investment and Productivity? Firm-Level Evidence from China

Version
1
Resource Type
Dataset
Creator
  • Liu, Yongzheng
  • Mao, Jie
Publication Date
2019-08-01
Description
  • Abstract

    China initiated a major reform for capital taxation in 2004. Completed in 2009, it introduced permanent tax incentives for firms' investment in fixed assets. We explore a unique firm-level dataset from years 2005–2012 and utilize a quasi-experimental design to test the impacts of the reform on firms' investment and productivity. We find that, on average, the reform raised investment and productivity of the treated firms relative to the control firms by 38.4 percent and 8.9 percent, respectively. We also show that the positive effects tend to be strengthened for firms with financial constraints.
Availability
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Relations
  • Is supplement to
    DOI: 10.1257/pol.20170478 (Text)
Publications
  • Liu, Yongzheng, and Jie Mao. “How Do Tax Incentives Affect Investment and Productivity? Firm-Level Evidence from China.” American Economic Journal: Economic Policy 11, no. 3 (August 2019): 261–91. https://doi.org/10.1257/pol.20170478.
    • ID: 10.1257/pol.20170478 (DOI)

Update Metadata: 2020-05-18 | Issue Number: 2 | Registration Date: 2019-12-07

Liu, Yongzheng; Mao, Jie (2019): Replication data for: How Do Tax Incentives Affect Investment and Productivity? Firm-Level Evidence from China. Version: 1. ICPSR - Interuniversity Consortium for Political and Social Research. Dataset. https://doi.org/10.3886/E116523V1