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Research Letter

Accelerated depreciation tax policy and multiple-product firms’ export behaviour: evidence from China

Xiaohui XuSchool of Economics and Management, Zhejiang Sci-Tech University, Hangzhou, ChinaView further author information
&
Yi LiuSchool of Economics and Management, Zhejiang Sci-Tech University, Hangzhou, ChinaCorrespondence[email protected]
View further author information
Published online: 18 Jun 2024

References

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  • Lankisch, C., K. Prettner, and A. Prskawetz. 2019. “How Can Robots Affect Wage Inequality?” Economic Modelling 81:161–169. https://doi.org/10.1016/j.econmod.2018.12.015.
  • Li, X., and G. Shen. 2023. “Do Tax Incentives Decelerate Corporate Financialization? Evidence from the VAT Reform in China.” Economic Modelling 125:106357. https://doi.org/10.1016/j.econmod.2023.106357.
  • Ohrn, E. 2019. “The Effect of Tax Incentives on U.S. Manufacturing: Evidence from State Accelerated Depreciation Policies.” Journal of Public Economics 180:104084. https://doi.org/10.1016/j.jpubeco.2019.104084.
  • Stantcheva, S. 2021. “The Effects of Taxes on Innovation: Theory and Empirical Evidence.” National Bureau of Economic Research. https://www.nber.org/papers/w29359.
  • Wang, T., and C. Wang. 2023. “Innovation Activity and Exports by Destination.” Applied Economics 55 (31): 3623–3636. https://doi.org/10.1080/00036846.2022.2117775.
  • Xu, J., and Q. Mao. 2018. “On the Relationship Between Intermediate Input Imports and Export Quality in China.” The Economics of Transition 26 (3): 429–467. https://doi.org/10.1111/ecot.12155.
  • Zeng, J., F. Dai, and K. C. Chan. 2023. “The Impact of an Accelerated Depreciation Tax Policy on Employment: Evidence from China.” Journal of Asian Economics 86:101607. https://doi.org/10.1016/j.asieco.2023.101607.
  • Zhao, L., Q. Feng, and W. Q. Hu. 2022. “Investment Incentives and Labor Share: Evidence from Accelerated Depreciation Policy in China.” Applied Economics 54 (41): 4751–4766. https://doi.org/10.1080/00036846.2022.2036320.

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