Data and Code for: Notching R&D Investment with Corporate Income Tax Cuts in China
Principal Investigator(s): View help for Principal Investigator(s) Zhao Chen, Fudan University; Zhikuo Liu, Fudan University; Juan Carlos Suarez Serrato, Duke University; Daniel Yi Xu, Duke University
Version: View help for Version V1
| Name | File Type | Size | Last Modified |
|---|---|---|---|
| AER Replication Public | 06/30/2021 12:40:PM |
Project Citation:
Chen, Zhao, Liu, Zhikuo, Suarez Serrato, Juan Carlos, and Xu, Daniel Yi. Data and Code for: Notching R&D Investment with Corporate Income Tax Cuts in China. Nashville, TN: American Economic Association [publisher], 2021. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2021-06-30. https://doi.org/10.3886/E131201V1
Project Description
Summary:
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This archive replicates the results in "Notching R&D Investment with Corporate Income Tax Cuts in China."
The public repository does not include confidential data. All of the results of the paper can be replicated using processed data files provided in this archive. Please see README file for additional details.
Scope of Project
Subject Terms:
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China;
R&D;
relabeling;
corporate tax
JEL Classification:
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D24 Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity
H25 Business Taxes and Subsidies including sales and value-added (VAT)
H26 Tax Evasion and Avoidance
O30 Innovation; Research and Development; Technological Change; Intellectual Property Rights: General
D24 Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity
H25 Business Taxes and Subsidies including sales and value-added (VAT)
H26 Tax Evasion and Avoidance
O30 Innovation; Research and Development; Technological Change; Intellectual Property Rights: General
Geographic Coverage:
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China
Time Period(s):
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1/1/2006 – 12/31/2011
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This material is distributed exactly as it arrived from the data depositor. ICPSR has not checked or processed this material. Users should consult the investigator(s) if further information is desired.