id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fbem-12624	Peng, Jian; Savannah Yuanyuan Guo; Li, Yun	How Do Tax Incentives Affect Firm Value? Evidence from China	2023	12	.pdf	application/pdf	8075	510	57	This evidence suggests that the TFP increase from selection accelerated depreciation tax policy is highly concentrated in regions with a high degree of marketization. To identify the effect of accelerated depreciation tax policy changes on firm value, we first create an indicator variable to denote firms in the pilot industries as the treatment group.	cache/fbem-12624.pdf	txt/fbem-12624.txt