Corporate Tax Cuts for Small Firms: What Do Firms Do?

Cui, Wei; Wei, Mengying; Xie, Weisi; Xing, Jing

doi:10.2139/ssrn.3957703

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Regression Discontinuity In Time1

Contemporary Policies1

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2022

2023

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Cited by 3 publications

(2 citation statements)

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“…The immediate adjustment of labour demand after the announcement of the policy, as evidenced by Figure 1, leads us to adopt a Regression Discontinuity in Time (RDiT) to quantify the relation between labour costs and the decision to hire a first employee (Anderson, 2014;Cui et al, 2021;Godard et al, 2022;Hausman and Rapson, 2018).…”

Section: Regression Discontinuity In Timementioning

confidence: 99%

Labour Costs and the Decision to Hire the First Employee

Cockx

Desiere

2023

SSRN Journal

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Section: Regression Discontinuity In Timementioning

confidence: 99%

Labour Costs and the Decision to Hire the First Employee

Cockx

Desiere

2023

SSRN Journal

View full text Add to dashboard Cite

“…During the analyzed time period, the Chinese government enacted several other tax policies. First, there was a nationwide corporate tax rate cut for small and micro-profit enterprises (SMPEs) (Cui, Wei, Xie and Xing, 2021), which is unlikely to affect listed firms in our sample. Second, China introduced accelerated depreciation for selected manufacturing industries since 2014.…”

Section: Contemporary Policiesmentioning

confidence: 99%