中国经济评论最新文献

筛选
英文 中文
Digital tax administration and conglomerates capital structure adjustment driven by tax planning 数字化税收征管与税收筹划驱动的企业集团资本结构调整
IF 5.5 1区 经济学
中国经济评论 Pub Date : 2026-05-01 Epub Date: 2026-05-03 DOI: 10.1016/j.chieco.2026.102721
Xufei Zhang , Hongsheng Fang
{"title":"Digital tax administration and conglomerates capital structure adjustment driven by tax planning","authors":"Xufei Zhang ,&nbsp;Hongsheng Fang","doi":"10.1016/j.chieco.2026.102721","DOIUrl":"10.1016/j.chieco.2026.102721","url":null,"abstract":"<div><div>China has introduced the GTP III system, an advanced digital technology aimed at enhancing tax collection efficiency. However, the system's rollout has varied across provinces, leading to disparities in tax collection capabilities nationwide. This variation has provided conglomerates with opportunities to engage in tax planning by adjusting their capital structure. This paper examines the strategies employed by conglomerates in response to stricter tax enforcement, focusing on how they reallocate interregional debt and expenses. Our findings indicate that conglomerates allocate deductible debts and expenses to provinces where the GTP III system is operational, resulting in significant tax savings. This behavior is more pronounced when conglomerates have strong motivations for tax planning or engage in more aggressive tax strategies. Additionally, conglomerates adjust their debt management strategies, increasing short-term debt to reduce tax liabilities while limiting long-term debt to maintain a well-balanced capital structure.</div></div>","PeriodicalId":48285,"journal":{"name":"中国经济评论","volume":"98 ","pages":"Article 102721"},"PeriodicalIF":5.5,"publicationDate":"2026-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147859632","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Intellectual property services and the commercialization of patents: Insights from Chinese scientists 知识产权服务与专利商业化:来自中国科学家的见解
IF 5.5 1区 经济学
中国经济评论 Pub Date : 2026-05-01 Epub Date: 2026-05-20 DOI: 10.1016/j.chieco.2026.102726
Yiling Guo , Shiyu Zhong , Chuyi Zhou , Jinhua Xiang , Xuan Leng
{"title":"Intellectual property services and the commercialization of patents: Insights from Chinese scientists","authors":"Yiling Guo ,&nbsp;Shiyu Zhong ,&nbsp;Chuyi Zhou ,&nbsp;Jinhua Xiang ,&nbsp;Xuan Leng","doi":"10.1016/j.chieco.2026.102726","DOIUrl":"10.1016/j.chieco.2026.102726","url":null,"abstract":"<div><div>Intellectual property (IP) services have become a critical support system for fostering innovation, yet existing research has paid little attention to their impact on university scientists. Drawing on innovation output data from university scientists in China, this paper exploits the “National Intellectual Property Pilot and Demonstration University” policy as a quasi-natural experiment to examine the effect of public IP services on the commercialization of university innovation outputs. We find that IP services significantly promote the commercialization of innovation outputs at universities. Mechanism analysis reveals that IP service platforms establish a mode of specialized division of labor and goal coordination with lower friction costs, advancing the commercialization of scientific and technological achievements by enhancing innovation efficiency and promoting university-industry-research collaboration. Further analysis indicates that the positive effect of IP services on commercialization is more pronounced among scientists with stronger basic research capabilities and richer research experience, particularly those affiliated with the Divisions of Information Science, Chemical Science, Engineering and Materials Science, and Mathematical and Physical Sciences. This paper offers policy implications for optimizing the institutional environment of university IP services and addressing the persistent challenges in the commercialization of scientific and technological achievements.</div></div>","PeriodicalId":48285,"journal":{"name":"中国经济评论","volume":"98 ","pages":"Article 102726"},"PeriodicalIF":5.5,"publicationDate":"2026-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147996258","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Corrigendum to ‘Local government intervention and agro-cluster development: A comparative study of multi-stage ginger clusters in China’ [China Economic Review (2026) 102694] 地方政府干预与农业集群发展:中国多阶段生姜集群的比较研究[中国经济评论(2026)102694]
IF 5.5 1区 经济学
中国经济评论 Pub Date : 2026-05-01 Epub Date: 2026-04-29 DOI: 10.1016/j.chieco.2026.102707
Songze Li , Yujing Song , Xiuwei Cao , Jikun Huang
{"title":"Corrigendum to ‘Local government intervention and agro-cluster development: A comparative study of multi-stage ginger clusters in China’ [China Economic Review (2026) 102694]","authors":"Songze Li ,&nbsp;Yujing Song ,&nbsp;Xiuwei Cao ,&nbsp;Jikun Huang","doi":"10.1016/j.chieco.2026.102707","DOIUrl":"10.1016/j.chieco.2026.102707","url":null,"abstract":"","PeriodicalId":48285,"journal":{"name":"中国经济评论","volume":"98 ","pages":"Article 102707"},"PeriodicalIF":5.5,"publicationDate":"2026-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148184858","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Historical clans and litigation aversion 历史氏族和诉讼厌恶
IF 5.5 1区 经济学
中国经济评论 Pub Date : 2026-05-01 Epub Date: 2026-05-20 DOI: 10.1016/j.chieco.2026.102727
He Shijun , Shan Mengjue , Zhou Qingyuan
{"title":"Historical clans and litigation aversion","authors":"He Shijun ,&nbsp;Shan Mengjue ,&nbsp;Zhou Qingyuan","doi":"10.1016/j.chieco.2026.102727","DOIUrl":"10.1016/j.chieco.2026.102727","url":null,"abstract":"<div><div>Historical institutions shape culture, which continues to influence the present. In traditional China, clans—an alternative to litigation for resolving disputes—have shaped a culture of litigation aversion that persists today and affects litigation choices in China. The empirical results show that the prosperity of clans throughout history has led to significant litigation aversion in civil dispute resolution, mainly owing to the persistence of norms and beliefs of harmony and <em>renqing</em>, among other factors, influencing the demand for legal litigation. This study contributes to a deeper understanding of the legal culture that prevails in East Asia and Africa.</div></div>","PeriodicalId":48285,"journal":{"name":"中国经济评论","volume":"98 ","pages":"Article 102727"},"PeriodicalIF":5.5,"publicationDate":"2026-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148184859","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Who benefits and how? Gendered effects of higher education expansion on local human capital investment 谁会受益,如何受益?高等教育扩招对地方人力资本投资的性别效应
IF 5.5 1区 经济学
中国经济评论 Pub Date : 2026-05-01 Epub Date: 2026-05-06 DOI: 10.1016/j.chieco.2026.102720
Wei Ha , Lu Lin , Sammy Pan , Shu Xu
{"title":"Who benefits and how? Gendered effects of higher education expansion on local human capital investment","authors":"Wei Ha ,&nbsp;Lu Lin ,&nbsp;Sammy Pan ,&nbsp;Shu Xu","doi":"10.1016/j.chieco.2026.102720","DOIUrl":"10.1016/j.chieco.2026.102720","url":null,"abstract":"<div><div>Rapid higher education expansion has significantly altered the distribution of human capital investment across genders in developing countries. This paper exploits geographic and temporal variation in new campus openings during China's large-scale higher education expansion to examine its gendered effects on local human capital investment. Exposure to new campuses increases average schooling by 0.43 years, with most gains accruing to women. The effects spill over to neighboring counties and are stronger in regions with greater initial gender inequality. Mechanism analysis suggests that men benefit primarily through expanded local supply of vocational college seats, while women's gains across all education levels are driven by rising demand for female education. Rural women benefit mainly at the vocational level, whereas urban women gain disproportionately in university access. Our findings highlight the need for gender-specific approaches to promote equitable access to educational opportunities in higher education expansion policy designs.</div></div>","PeriodicalId":48285,"journal":{"name":"中国经济评论","volume":"98 ","pages":"Article 102720"},"PeriodicalIF":5.5,"publicationDate":"2026-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147951925","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Incomes, aspiration adaptation, and happiness: Evidence from China 收入、抱负适应与幸福:来自中国的证据
IF 5.5 1区 经济学
中国经济评论 Pub Date : 2026-05-01 Epub Date: 2026-05-08 DOI: 10.1016/j.chieco.2026.102718
Jinyang Yang , Liang You , Yingheng Zhou
{"title":"Incomes, aspiration adaptation, and happiness: Evidence from China","authors":"Jinyang Yang ,&nbsp;Liang You ,&nbsp;Yingheng Zhou","doi":"10.1016/j.chieco.2026.102718","DOIUrl":"10.1016/j.chieco.2026.102718","url":null,"abstract":"<div><div>This study examines the comparative associations between household and neighbor income and subjective well-being (SWB) while considering the adaptations of income aspiration and reference income. To characterize the adaptations, we leverage the quasi-experimental design in which farmlands were pre-allocated to households according to household size during China’s initial rural reforms in the 1980s. Our designed survey covers 11 entire neighborhoods in China and alleviates concerns about sorting into neighborhoods, occupational effects, and survey participation bias. We find that reference income adapts almost perfectly to the neighborhood and is positively correlated with SWB, measured by life satisfaction. Conversely, income aspiration adapts perfectly to the household’s income, and is negatively correlated with life satisfaction. Adjusted with the adaptations, the association between household income and life satisfaction outperforms that of neighbor income. Doubling the income of all households within the neighborhoods increases life satisfaction by around 0.3–0.5. Our approach yields the most conservative estimates of SWB gains compared with existing common approaches.</div></div>","PeriodicalId":48285,"journal":{"name":"中国经济评论","volume":"98 ","pages":"Article 102718"},"PeriodicalIF":5.5,"publicationDate":"2026-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147951926","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Participation rates in a group-based early childhood development program: Evidence from rural China 基于群体的儿童早期发展项目的参与率:来自中国农村的证据
IF 5.5 1区 经济学
中国经济评论 Pub Date : 2026-05-01 Epub Date: 2026-05-18 DOI: 10.1016/j.chieco.2026.102725
Zhidi Zhang , Lei Wang , Yun Shen , Jessica Lin , Philip Meng , Isabella Zheng , Norah Zhao , Katelynn You , Teresa Song , Alvin Wu , Hanwen Zhang , Bingquan Zhu , Scott Rozelle
{"title":"Participation rates in a group-based early childhood development program: Evidence from rural China","authors":"Zhidi Zhang ,&nbsp;Lei Wang ,&nbsp;Yun Shen ,&nbsp;Jessica Lin ,&nbsp;Philip Meng ,&nbsp;Isabella Zheng ,&nbsp;Norah Zhao ,&nbsp;Katelynn You ,&nbsp;Teresa Song ,&nbsp;Alvin Wu ,&nbsp;Hanwen Zhang ,&nbsp;Bingquan Zhu ,&nbsp;Scott Rozelle","doi":"10.1016/j.chieco.2026.102725","DOIUrl":"10.1016/j.chieco.2026.102725","url":null,"abstract":"<div><div>Developmental delays during early childhood are common in low- and middle-income countries (LMICs). Parenting training programs can effectively support early childhood development, but caregivers' participation rate in these programs has been relatively low. Conditional cash transfers (CCTs) have been shown to increase participation in many LMICs, but they have not been used in previous programs in rural China. This study investigates the factors associated with participation in a parenting training program in rural Zhejiang, China and evaluates the effect of a CCT intervention on participation. Quantitative data from a baseline survey and participation records were used to examine the associations between household characteristics and participation and estimate the effect of CCTs. Child gender, the level of child development, family economic status, and the home environment were associated with participation. The participation rate among recipients of CCTs was 59% while the CCTs were implemented, and it remained at 53% after they ended. Qualitative data from interviews with caregivers were used to identify barriers to participation. Limited awareness of early development, time constraints, and limited familial support hindered participation. Although the CCTs increased participation, only a minority of the frequent participants reported that the cash incentives motivated their participation. To increase engagement with parenting training in rural China, practitioners should combine financial incentives with efforts to build awareness for early development and to improve familial and social support for participation.</div></div>","PeriodicalId":48285,"journal":{"name":"中国经济评论","volume":"98 ","pages":"Article 102725"},"PeriodicalIF":5.5,"publicationDate":"2026-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147996255","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
How polluting enterprises respond to Pigovian tax: Evidence from China's environmental protection tax law 污染企业如何应对庇古税:来自中国环境保护税法的证据
IF 5.5 1区 经济学
中国经济评论 Pub Date : 2026-05-01 Epub Date: 2026-05-12 DOI: 10.1016/j.chieco.2026.102723
Xiaolei Yang , Panbing Wan , Mian Yang
{"title":"How polluting enterprises respond to Pigovian tax: Evidence from China's environmental protection tax law","authors":"Xiaolei Yang ,&nbsp;Panbing Wan ,&nbsp;Mian Yang","doi":"10.1016/j.chieco.2026.102723","DOIUrl":"10.1016/j.chieco.2026.102723","url":null,"abstract":"<div><div>China officially implemented an environmental protection tax in January 2018. This policy ranks among the most comprehensive environmental regulations worldwide, particularly due to its extensive coverage of enterprise pollution sources. However, the manner in which polluting enterprises respond to this environmental protection tax remains unclear. Using China's A-share listed enterprises in heavily polluting industries from 2008 to 2021 as our sample, we conduct an in-depth analysis of the adaptive behaviors of polluting enterprises to this reform. Our findings show that the reform significantly encourages polluting enterprises to reduce emissions, with the most pronounced effects observed in wastewater reduction. The mitigation effect intensifies initially but gradually diminishes over time. In addition, this study clarifies and structures the mechanisms through which reforms affect the emission reductions of enterprises by analyzing source prevention, process modification, and end-of-pipe treatment. The study indicates that businesses predominantly depend on green innovations—particularly green utility model innovations—to mitigate emissions in response to the environmental protection tax. Heterogeneity tests reveal that the pollution reduction effect of the reform is more pronounced among enterprises with higher expected benefits but less evident among those facing higher expected penalty costs. These findings help us understand the adaptive behaviors of polluting enterprises in developing countries under the Pigovian tax.</div></div>","PeriodicalId":48285,"journal":{"name":"中国经济评论","volume":"98 ","pages":"Article 102723"},"PeriodicalIF":5.5,"publicationDate":"2026-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147996256","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Group identity and cooperative behavior: Evidence from a public goods experiment 群体认同与合作行为:来自公共物品实验的证据
IF 5.5 1区 经济学
中国经济评论 Pub Date : 2026-05-01 Epub Date: 2026-05-13 DOI: 10.1016/j.chieco.2026.102724
Yexin Zhou (周晔馨) , Ru Chen (陈茹) , Jubo Yan (闫巨博)
{"title":"Group identity and cooperative behavior: Evidence from a public goods experiment","authors":"Yexin Zhou (周晔馨) ,&nbsp;Ru Chen (陈茹) ,&nbsp;Jubo Yan (闫巨博)","doi":"10.1016/j.chieco.2026.102724","DOIUrl":"10.1016/j.chieco.2026.102724","url":null,"abstract":"<div><div>Using the minimal group paradigm (MGP) and a public goods game, we examine cooperative behavior among children and adolescents aged 9–16 across varying treatments of group identity in China. We find that cooperative behavior differs significantly across group identity configurations, consistent with a pattern of in-group favoritism. Further analysis reveals age-group differences in cooperation, with higher contribution levels observed among older children, but only for in-group treatments. Girls show higher and more consistent levels of cooperation than boys do in contexts of heterogeneous group identity. Only children display stronger behavioral responses to heterogeneous group identity than children with siblings do. Additionally, left-behind children (LBC) and children with experiences of bullying exhibit lower levels of in-group cooperation than their peers do, suggesting that the trust-dependent effects of group belonging may be associated with early adverse social experiences. We further link individuals' responsiveness to changes in group identity with real-life behavioral indicators and find that children who respond more strongly to changes in group identity tend to report lower subjective evaluations of social relationships, experience more frequent peer conflicts, and exhibit weaker cognitive performance. These findings suggest that our experimental design effectively captures individual differences in social adaptability and cognitive functioning in real-life contexts. Our study provides empirical evidence of the developmental patterns of cooperative behavior among children in various social identity contexts and highlights the role of group identity and the social environment in shaping behavior.</div></div>","PeriodicalId":48285,"journal":{"name":"中国经济评论","volume":"98 ","pages":"Article 102724"},"PeriodicalIF":5.5,"publicationDate":"2026-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147996257","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Employment challenges of Chinese college graduates: trends, heterogeneity, and employer responses 中国大学毕业生的就业挑战:趋势、异质性和雇主的反应
IF 5.5 1区 经济学
中国经济评论 Pub Date : 2026-05-01 Epub Date: 2026-05-03 DOI: 10.1016/j.chieco.2026.102719
Yao Lu , Xiaoguang Li
{"title":"Employment challenges of Chinese college graduates: trends, heterogeneity, and employer responses","authors":"Yao Lu ,&nbsp;Xiaoguang Li","doi":"10.1016/j.chieco.2026.102719","DOIUrl":"10.1016/j.chieco.2026.102719","url":null,"abstract":"<div><div>This paper provides a comprehensive analysis of the labor market challenges faced by college graduates in China. Analyzing five decades of census and survey data, we document that rising unemployment, declining labor force participation, and persistently high and increasing levels of underemployment (where graduates hold jobs that do not require a college degree) have emerged as the three key features of the labor market for college graduates following the expansion of higher education in the late 1990s. Collectively, these adverse employment outcomes affect more than half of Chinese college graduates. They also persist over the life course and have intensified across successive cohorts. Moreover, graduate employment outcomes are stratified by individual and family background characteristics, particularly gender and parental socioeconomic status, reflecting enduring structural inequalities that shape employment opportunities. Finally, to examine the mechanisms underlying these patterns, we conduct field experiments in 2022 and 2024 that assess how employers evaluate college graduates with different employment histories. We randomized key applicant attributes and submitted fictitious resumes to real job postings. The results indicate that employers capitalize on the oversupply of graduates by favoring applicants with credentials exceeding job requirements (overqualification preference) while penalizing those with prior adverse employment experiences. Together, these dynamics constrain graduates' upward mobility and help explain the prevalence and persistence of adverse employment outcomes.</div></div>","PeriodicalId":48285,"journal":{"name":"中国经济评论","volume":"98 ","pages":"Article 102719"},"PeriodicalIF":5.5,"publicationDate":"2026-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147859633","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:604180095
Book学术官方微信
小红书