Can halving income tax improve the quality of export products in small and micro enterprises?
Bibliographic Data
| ID | 22415530 |
|---|---|
| Authors | Xiaohui Liu (0000-0003-4988-7469, Shandong Women’s University), Tan Wang (0000-0002-7048-9046, Nankai University, corresponding author), Mingyi Wang (0000-0001-9419-4384, University of Jinan), Xuena Geng (Shandong University of Finance and Economics) |
| Year | 2026 |
| Volume | 71 |
| Issue | 1 |
| Publication date | 2026-07-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Empirical Economics (JOURNAL) |
| Journal identifiers | ISSN: 0377-7332 • E-ISSN: 1435-8921 |
| Publisher | Springer Science and Business Media LLC (PUBLISHER) |
| DOI | 10.1007/s00181-026-02960-z |
| OpenAlex | W7168236936 |
| Language | EN |
| References cited | 26 |
Income tax · Regression · Regression analysis · Regression discontinuity design · Tax policy · Tax shield · Corporate Taxation and Avoidance · Global trade and economics · Taxation and Compliance Studies
Globalization and the Gains From Variety
Manipulation Testing Based on Density Discontinuity
Export Prices Across Firms and Destinations
Nation Building Through Foreign Intervention
Trade Liberalization and Embedded Institutional Reform
The Impact of Trade on Intra-Industry Reallocations and Aggregate Industry Productivity
Manipulation of the running variable in the regression discontinuity design
Trade Liberalization, Quality, and Export Prices
Regression Discontinuity Designs Using Covariates
Tax structure and entrepreneurship
Is the Small Firms Loan Guarantee Scheme Hazardous for Banks or Helpful to Small Business
| Highly cited | No |
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