Articles with the same tag -- Department of Academic Journals, SUFE

SPECIAL TOPIC | F270

Cross-sector Policy Dividends: How does Government Data Governance Shape Enterprises’ Market Competitive Advantages? Empirical Evidence from the Establishment of Regional Big Data Administration

Yang Yan, Lu Shiyu, Lin Ling

Data governance serves as the foundation for unlocking the value of data and offers new opportunities for enterprises to reshape their market competitiveness in the digital era. The establ...

First published at: Dec 20, 2025

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doi:10.16538/j.cnki.fem.20251006.201

Foreign Economics & Management, Vol. 47, Issue 12, pp. 24 - 40

| F812.42

Approaches to Promoting Fertility: Will the Fertility-supportive Tax Policy Boost Fertility Intentions?

Huang Chunyuan, He Tianqi, Zhang Xiaona

Developing tax policies that support fertility is an effective strategy for fostering a fertility-friendly society and represents a key area for advancing reforms to individual income tax....

First published at: Oct 03, 2025

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doi:10.16538/j.cnki.jfe.20250817.403

Journal of Finance and Economics, Vol. 51, Issue 10, pp. 79 - 93

| F49；F42

Digital Divide, Wealth Inequality, and Information Inclusive Policies: An Empirical Analysis Based on the HANK Model

Zhao Wei, Li Yong, Wang Yu, et al

In the widespread adoption of the Internet and the rapid development of digital technology, the importance of data elements has become increasingly prominent. However, the heterogeneous di...

First published at: Oct 03, 2025

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doi:10.16538/j.cnki.jfe.20250318.101

Journal of Finance and Economics, Vol. 51, Issue 10, pp. 19 - 34,78

| F822.0

The Digital Economy, Expectation Formation Mechanism, and Monetary Policy Effectiveness: A Reappraisal Based on the Lucas Critique

Zhan Minghua, Wu Chengxi, Lu Yao

The rapid rise of the digital economy has profoundly reshaped information flows and the dynamics of expectation formation, creating new challenges for monetary policy evaluation. The Lucas...

First published at: Oct 03, 2025

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doi:10.16538/j.cnki.jfe.20250902.201

Journal of Finance and Economics, Vol. 51, Issue 10, pp. 4 - 18

| F275；F832.51

“Hard Constraint” Policy on Cash Dividends and Dividend Distribution Behavior of Listed Companies

Qing Xiaoquan, Zhao Xueqing, Zhao Yiming

Persistent issues of Chinese listed companies emphasizing fundraising over shareholder returns remain unaddressed due to inadequate dividend regulations or weak enforcement. Many eligible ...

First published at: Sep 03, 2025

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doi:10.16538/j.cnki.jfe.20240726.101

Journal of Finance and Economics, Vol. 51, Issue 09, pp. 153 - 168

| F822

Does the Narrowing of Monetary Policy Space Weaken Monetary Policy Effectiveness?

Tan Hanyu, Chen Xiaoliang, Chen Yanbin

The declining effectiveness of China’s monetary policy in recent years has attracted considerable attention. Current literature predominantly focuses on the zero-interest rate environment...

First published at: Sep 03, 2025

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doi:10.16538/j.cnki.jfe.20250819.201

Journal of Finance and Economics, Vol. 51, Issue 09, pp. 123 - 137

| F275

Persistence in Tax Incentive Application by Enterprises and Dynamic Changes in Policy Effects: Evidence from the R&D Expense Super-deduction Policy

He Yanan, Li Dan, Wang Xiaoyan, et al

The coexistence of incentive and catering effects is a significant and complex phenomenon in the implementation of innovation-oriented industrial policies. As a widely applicable innovatio...

First published at: Jun 03, 2025

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doi:10.16538/j.cnki.jfe.20241219.101

Journal of Finance and Economics, Vol. 51, Issue 06, pp. 79 - 93

| F812.42;F273.1

Sustained Tax Preferential Expectations and Firms’ Innovation Behavior: Evidence from Intersection of Two Types of VAT Refund Policies

Liu Jindong, Li Yimeng

In recent years, as market expectations have relatively weakened, firms are facing increasing uncertainty. R&D strategies are becoming more conservative, making the problem of “quanti...

First published at: Dec 01, 2025

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doi:10.16538/j.cnki.jsufe.2025.06.004

Journal of Shanghai University of Finance and Economics, Vol. 27, Issue 06, pp. 49 - 63

| F832

Does the Big Data Industrial Policy Improve the Efficiency of Monetary Policy Transmission? A Quasi-natural Experiment Based on National Big Data Comprehensive Pilot Zones

Gao Dongxi, Chen Xiaoxiong, Zhang Longyao, et al

In recent years, in the face of constantly rising external uncertainties, the downward pressure on the Chinese economy has continued to increase. Monetary policy, as an important policy to...

First published at: May 03, 2025

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doi:10.16538/j.cnki.jfe.20240718.101

Journal of Finance and Economics, Vol. 51, Issue 05, pp. 4 - 18

| F063.4

Adaptation to Local Conditions and Circumstances: Misallocation of Family Reproductive Resources, Population Policies, and Demographic Quantity and Quality Transformation

Niu Huan, Yan Chengliang

Since the founding of the PRC, China’s population growth mode has changed from quantity-oriented to quality-oriented. However, there is a misallocation of family reproductive resources, w...

First published at: Apr 03, 2025

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doi:10.16538/j.cnki.jfe.20250115.401

Journal of Finance and Economics, Vol. 51, Issue 04, pp. 64 - 78