Do business characteristics determine an effective tax rate? : evidence for listed companies in China and the United States
Year of publication: |
2012
|
---|---|
Authors: | Rodríguez Fernández, Elena ; Martínez-Arias, Antonio |
Published in: |
The Chinese economy. - Philadelphia, Pa. : Routledge, ISSN 1097-1475, ZDB-ID 1417105-3. - Vol. 45.2012, 6, p. 60-83
|
Subject: | Körperschaftsteuer | Corporate income tax | Steuerbelastung | Tax burden | Steuertarif | Tax rate | Panel | Panel study | China | USA | United States |
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