Details about Zhiyong An

Access statistics for papers by Zhiyong An.

Last updated 2025-05-16. Update your information in the RePEc Author Service.

Short-id: pan325

Working Papers

2022

1. Social Versus Individual Work Preferences: Implications for Optimal Income Taxation
   IMF Working Papers, International Monetary Fund View citations (2)
   See also Journal Article Social versus Individual Work Preferences: Implications for Optimal Income Taxation, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2022) View citations (2) (2022)

Journal Articles

2025

1. Intangible Capital, Returns to Scale and Aggregate Price Stickiness
   Annals of Economics and Finance, 2025, 26, (1), 377-388

2024

2. A note on welfarist versus non-welfarist social welfare function
   International Tax and Public Finance, 2024, 31, (4), 1066-1073

2023

3. On the marginal cost of public funds: the implications of charitable giving and warm glow
   Fiscal Studies, 2023, 44, (3), 299-307 View citations (1)
4. Paternalism versus Veblen: How Should the Government Address the Concern for Relative Consumption in Housing?
   Journal of Housing Research, 2023, 32, (1), 57-65

2022

5. Profit Taxation and Aggregate Price Stickiness
   Annals of Economics and Finance, 2022, 23, (2), 279-289 View citations (1)
6. Social versus Individual Work Preferences: Implications for Optimal Income Taxation
   FinanzArchiv: Public Finance Analysis, 2022, 78, (4), 393-421 View citations (2)
   See also Working Paper Social Versus Individual Work Preferences: Implications for Optimal Income Taxation, IMF Working Papers (2022) View citations (2) (2022)

2021

7. Eurobonds: Three Lessons from China’s “Debt Centralization/Decentralization” Experience
   The Economists' Voice, 2021, 18, (1), 67-80

2020

8. Debt authority and intentional overstatement of budgetary deficit: evidence from Chinese Provinces
   International Tax and Public Finance, 2020, 27, (2), 461-477

2019

9. On the tax bias against investments in fixed assets: Empirical evidence from China
   The World Economy, 2019, 42, (2), 419-428 View citations (2)
10. Population Policy, Demographic Change, and Firm Returns: Evidence from China
    The B.E. Journal of Economic Analysis & Policy, 2019, 19, (1), 11
11. Two General Lessons from the 2019 Personal Income Tax Reform of China
    The Economists' Voice, 2019, 16, (1), 5 View citations (1)

2017

12. Private Property Rights and Capital Structure: Empirical Evidence from the 2004 Constitutional Amendment in China
    Journal of Institutional and Theoretical Economics (JITE), 2017, 173, (3), 454-469

2016

13. How Should the Government Address the Concern for Relative Consumption in Housing: Property Tax or Income Tax?
    Journal of Housing Research, 2016, 25, (1), 105-113

2015

14. A Note on Voting over Taxes with Tax Avoidance
    FinanzArchiv: Public Finance Analysis, 2015, 71, (3), 407-414
15. On the sufficiency of using the elasticity of taxable income to calculate deadweight loss: the implications of charitable giving and warm glow
    International Tax and Public Finance, 2015, 22, (6), 1040-1047 View citations (4)

2014

16. Taxation and income shifting: Empirical evidence from a quasi-experiment in China
    Economic Systems, 2014, 38, (4), 588-596 View citations (7)

2013

17. An alternative approach to income taxation
    Economic Modelling, 2013, 30, (C), 875-878 View citations (2)
18. How do market conditions impact price-TOM relationship? Evidence from real estate owned (REO) sales
    Journal of Housing Economics, 2013, 22, (3), 250-263 View citations (8)
19. Private Property Rights, Investment Patterns, and Asset Structure
    Economics and Politics, 2013, 25, (3), 481-495 View citations (1)

2012

20. Taxation and capital structure: Empirical evidence from a quasi-experiment in China
    Journal of Corporate Finance, 2012, 18, (4), 683-689 View citations (28)
21. Taxation and foreign direct investment (FDI): empirical evidence from a quasi-experiment in China
    International Tax and Public Finance, 2012, 19, (5), 660-676 View citations (10)

2011

22. Are the government-sponsored enterprises (GSEs) justified?
    Housing Policy Debate, 2011, 22, (2), 133-139 View citations (1)

2010

23. Stigma, Optimal Income Taxation, and the Optimal Welfare Program: A Numerical Simulation Approach
    Public Finance Review, 2010, 38, (1), 102-119

2009

24. Aggregate Price Stickiness
    Annals of Economics and Finance, 2009, 10, (1), 15-28 View citations (2)