How does export VAT rebates policy affect corporate investment efficiency? : evidence from corporate tax stickiness
Xinyi Wang, Ling Zhu
| Year of publication: |
2023
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|---|---|
| Authors: | Wang, Xinyi ; Zhu, Ling |
| Published in: |
Pacific-Basin finance journal. - Amsterdam [u.a.] : Elsevier, ISSN 0927-538X, ZDB-ID 1343420-2. - Vol. 82.2023, p. 1-14
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| Subject: | Corporate investment | Tax preferences | Tax stickiness | VAT rebate | Umsatzsteuer | Sales tax | Steuervergünstigung | Tax incentive | Unternehmensbesteuerung | Corporate taxation | Investitionsentscheidung | Investment decision | Körperschaftsteuer | Corporate income tax | Investition | Investment |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.pacfin.2023.102130 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014463558