An alternative view on determinants of the effective tax rate : evidence from Chinese listed companies
Jifeng Cao and Yiwen Cui
| Year of publication: |
2017
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|---|---|
| Authors: | Cao, Jifeng ; Cui, Yiwen |
| Published in: |
Emerging markets finance & trade : a journal of the Society for the Study of Emerging Markets. - Philadelphia, Pa. : Routledge Taylor & Francis Group, ISSN 1540-496X, ZDB-ID 2089472-7. - Vol. 53.2017, 5, p. 1001-1014
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| Subject: | accounting-tax conformity | corporate tax burden | effective tax rate (ETR) | ETR determinants | Steuerbelastung | Tax burden | China | Körperschaftsteuer | Corporate income tax | Unternehmensbesteuerung | Corporate taxation | Steuertarif | Tax rate |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/1540496X.2016.1256113 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011764632