Hongsheng Fang
Biographic Data
| ID | 7760113 |
|---|---|
| NAME | Hongsheng Fang |
| GIVEN NAMES | Hongsheng |
| FAMILY NAME | Fang |
| SIGNATURE | FANG H |
| AFFILIATIONS | School of Economics Zhejiang University Hangzhou China |
| ORCID | 0000-0002-1531-9263 |
| VERIFIED | Yes |
| TOTAL WORKS | 5 |
| TOTAL CITATIONS | 0 |
| AUTHOR COUNT | 5 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2020 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 0 |
Low level of selenium predicts high incidence of colorectal cancer
To investigate the relationship between selenium and its role in the incidence of colorectal cancer (CRC). A systematic review and meta-analysis was conducted by searching PubMed, Embase, and Web of Science databases to identify studies evaluating the association between selenium exposure and CRC risk. Studies assessing selenium by serum concentration, dietary intake, or tissue level were eligible. The relative risk (RR) and 95% confidence interv…
The Chinese‐style macroeconomic control
This paper extends the existing studies of cyclical fiscal policy by providing the first systematic theoretical and empirical study of cyclical quasi‐fiscal investment of state‐owned enterprises (SOEs) in China. Using data from Chinese listed companies and the System GMM method, the results show that: (1) both central and local SOEs exhibit expansion‐biased investment behaviours; (2) the expansion‐biased investment of central SOEs mainly goes to …
Productivity effects of corporate income tax
With a persistent global economic slump, governments encourage economic growth by expansionary fiscal policies through tax cuts. Total factor productivity (TFP) is an important determinant of corporate development and economic growth. Taking China's 2008 Corporate Income Tax Reform as a quasi‐natural experiment, this paper uses data from China's A‐share listed companies from 2003 to 2018 and difference‐in‐differences analyses to identify the impa…
Investment incentives and leverage
Using a difference‐in‐differences (DID) approach, this paper evaluates the effects of China's accelerated depreciation policy on corporate leverage. We find that the policy significantly increases corporate total leverage, which is mainly driven by the increase in long‐term leverage. Moreover, raising investment in fixed assets serves as the primary mediating channel through which the policy affects long‐term leverage and thus, total leverage. Fi…
Endogenous cyclical corporate tax burden in China
Using data from China Annual Survey of Industrial Firms and addressing potential endogeneity problem, we find that corporate tax burden in China is procyclical during recessions and countercyclical during booms. The cyclicality is stronger for enterprises whose corporate income taxes are levied by Local Tax Bureau (LTB). Procyclicality of corporate tax burden during recessions is larger for enterprises located in county, non‐state‐owned enterpris…
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Endogenous cyclical corporate tax burden in China
Using data from China Annual Survey of Industrial Firms and addressing potential endogeneity problem, we find that corporate tax burden in China is procyclical during recessions and countercyclical during booms. The cyclicality is stronger for enterprises whose corporate income taxes are levied by Local Tax Bureau (LTB). Procyclicality of corporate tax burden during recessions is larger for enterprises located in county, non‐state‐owned enterpris…
Investment incentives and leverage
Using a difference‐in‐differences (DID) approach, this paper evaluates the effects of China's accelerated depreciation policy on corporate leverage. We find that the policy significantly increases corporate total leverage, which is mainly driven by the increase in long‐term leverage. Moreover, raising investment in fixed assets serves as the primary mediating channel through which the policy affects long‐term leverage and thus, total leverage. Fi…
The Chinese‐style macroeconomic control
This paper extends the existing studies of cyclical fiscal policy by providing the first systematic theoretical and empirical study of cyclical quasi‐fiscal investment of state‐owned enterprises (SOEs) in China. Using data from Chinese listed companies and the System GMM method, the results show that: (1) both central and local SOEs exhibit expansion‐biased investment behaviours; (2) the expansion‐biased investment of central SOEs mainly goes to …
Productivity effects of corporate income tax
With a persistent global economic slump, governments encourage economic growth by expansionary fiscal policies through tax cuts. Total factor productivity (TFP) is an important determinant of corporate development and economic growth. Taking China's 2008 Corporate Income Tax Reform as a quasi‐natural experiment, this paper uses data from China's A‐share listed companies from 2003 to 2018 and difference‐in‐differences analyses to identify the impa…
Low level of selenium predicts high incidence of colorectal cancer
To investigate the relationship between selenium and its role in the incidence of colorectal cancer (CRC). A systematic review and meta-analysis was conducted by searching PubMed, Embase, and Web of Science databases to identify studies evaluating the association between selenium exposure and CRC risk. Studies assessing selenium by serum concentration, dietary intake, or tissue level were eligible. The relative risk (RR) and 95% confidence interv…
China (4 works) · Economics (4 works) · Monetary economics (4 works) · Fiscal Policy and Economic Growth (3 works) · Macroeconomics (3 works) · Corporate Finance and Governance (2 works) · Corporate Tax (2 works) · Corporate Taxation and Avoidance (2 works) · Fiscal Policies and Political Economy (2 works) · Recession (2 works)