The carbon emissions trading scheme (ETS), which restricts carbon emission permit
allowances, affects firms' decisions on labor and capital use in production. Taking China's …

This paper studies the impact of Chinaʻs accelerated depreciation policy (ADP) that was
enacted in 2014 on labor share. We explore a firm-level dataset from Chinaʻs industrial …

This study employs a CES production function to construct a theoretical model of labor
income share and uses a two-way fixed effects model to test the causal effects of local …

We examine the relationship between firm leverage and firm-level labour shares by using
the panel threshold effect model. Based on the sample of Chinese firms listed in the …

Plain Language Summary This study aims to analyze the impact of ownership structure on
corporate capital structure, moderated by product market maturity. It employs a sample of …

This study investigates the impact of broadband infrastructure on the labour share. We
exploit the implementation of the 'Broadband China Strategy'(BCS) as an exogenous policy …

In the context of improving the multi-level capital market structure and promoting common
prosperity, we examine the impact of NEEQ's (National Equities Exchange and Quotations) …

Debt conservatism is one of the enduring puzzles in capital structure research. The
reluctance of profitable firms to commit to high debt ratios to exploit tax benefits of debt has …

A micro-level analysis is a natural approach to study the distribution of labor income. In this
paper, we consider a cross-firm analysis to study the determinants of the labor share using …