In China, economic growth targets significantly affect the economic behavior of local
governments. This paper analyzes a dataset of the economic growth targets from 230 city …

The empirical literature on the impact of corporate taxes on economic growth reaches
ambiguous conclusions: corporate tax cuts increase, reduce, or do not significantly affect …

We study whether R&D‐intensive firms are more resilient to trade shocks. We correct for the
endogeneity of R&D using tax‐induced changes to R&D costs. While rising imports from …

A consensus has been reached that tax competition has led to the distortion of the
implementation of environmental regulation, which has an important impact on China's …

Different local governments engage in strategic interactions when they compete for
resources to promote regional economic development under the background of 'political …

Do corporate tax increases destroy jobs? And do corporate tax cuts boost employment?
Answering these questions has proved empirically challenging. We propose an …

As one of the strategies local governments adopt in response to fiscal stress, tax competition
influences the social optimum level of public goods such as environment. This paper aims to …

We review the empirical literature on competition in source-based taxes on corporate
income. Drawing an analogy to the competition models for the goods market indicates how …

Over the past four decades, state investment tax incentives have proliferated. This
emergence of state investment tax credits (ITC) and other investment tax incentives raises …

We evaluate the effects of state-provided financial incentives for biotech companies, which
are part of a growing trend of placed-based policies designed to spur innovation clusters …