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Applied Economics Letters Volume 30, 2023 - Issue 18
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Research Article

Tax incentives and the formation of zombie firms

Shuo YangSchool of Business Administration, Northeastern University, Shenyang, Liaoning Province, ChinaView further author information
,
Yong QiSchool of Business Administration, Northeastern University, Shenyang, Liaoning Province, ChinaCorrespondence[email protected]
ORCID Iconhttps://orcid.org/0000-0003-3857-1645View further author information
ORCID Icon &
Yudi YangSchool of Business Administration, Northeastern University, Shenyang, Liaoning Province, ChinaView further author information
Pages 2667-2672 | Published online: 18 Jul 2022

References

  • Caballero, R. J., T. Hoshi, and A. K. Kashyap. 2008. “Zombie Lending and Depressed Restructuring in Japan.” American Economic Review 98 (5): 1943–1977. doi:10.1257/aer.98.5.1943.
  • Chang, Q., Y. Zhou, G. Liu, D. Wang, and X. Zhang. 2021. “How Does Government Intervention Affect the Formation of Zombie Firms?” Economic Modelling 94: 768–779. doi:10.1016/j.econmod.2020.02.017.
  • Devereux, M. P., and R. Griffith. 2003. “Evaluating Tax Policy for Location Decisions.” International Tax and Public Finance 10 (2): 107–126. doi:10.1023/a:1023364421914.
  • Geng, Y., W. Liu, and Y. Wu. 2021. “How Do Zombie Firms Affect China’s Industrial Upgrading?” Economic Modelling 97: 79–94. doi:10.1016/j.econmod.2021.01.010.
  • Huang, S., and Y. Chen. 2017. “The Distribution Features and Classified Disposition of China’s Zombie Firms.” China Industrial Economics 03: 24–43.
  • Tian, B., B. Yu, S. Chen, and J. Ye. 2020. “Tax Incentive, R&D Investment and Firm Innovation: Evidence from China.” Journal of Asian Economics 71: 101245. doi:10.1016/j.asieco.2020.101245.
  • Yang, Y., and H. Zhang. 2021. “The value-added Tax Reform and Labor Market Outcomes: Firm-level Evidence from China.” China Economic Review 69: 101678. doi:10.1016/j.chieco.2021.101678.
  • Yu, M., Y. M. Guo, D. Wang, and X. Gao. 2021a. “How Do Zombie Firms Affect Debt Financing Costs of Others: From Spillover Effects Views.” Pacific-Basin Finance Journal 65: 101471. doi:10.1016/j.pacfin.2020.101471.
  • Yu, X., F. Wu, K. Wan, and T. Chang. 2021b. “Zombie Firms and Corporate Innovation: A Double Distortion effect—Empirical Evidence from China.” Applied Economics Letters 1–6. doi:10.1080/13504851.2021.1991563.

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