This study explores whether the policy of reducing labor payments can have opposite effects
to those expected. Specifically, it investigates whether reducing the social insurance …

Pension contributions are usually non-trivial labor costs for firms in formal sectors. This
paper aims to examine the heterogeneous effects of employer pension contribution rates on …

The relationship between pension contribution rates and productivity remains a significant
topic of discussion. This study utilizes micro-level data to examine the interaction between …

This study examines the impact of Social Insurance Law in 2011 on enterprises' digital
transformation, using a quasi‐natural experiment with difference‐in‐differences method …

This paper empirically examines the relationship between the pressure of social security
contributions and employment decisions regarding labor outsourcing among non-financial …

Pension insurance contribution is an important factor affecting corporate financial decision-
making. This study investigates the influence of the pension insurance contribution rate …