Do tax incentives decelerate corporate financialization? : evidence from the VAT reform in China
Year of publication: |
2023
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Authors: | Li, Xing ; Shen, Guangjun |
Published in: |
Economic modelling. - Amsterdam [u.a.] : Elsevier, ISSN 0264-9993, ZDB-ID 86824-3. - Vol. 125.2023, p. 1-11
|
Subject: | Corporate financialization | Risk-hedging | Speculation | Tax incentives | Steuervergünstigung | Tax incentive | China | Umsatzsteuer | Sales tax | Steuerreform | Tax reform | Unternehmensbesteuerung | Corporate taxation | Spekulation | Investitionspolitik | Investment policy |
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