Missing social security contributions : the role of contribution rate and corporate income tax rate
Year of publication: |
2020
|
---|---|
Authors: | Li, Xiaoxue ; Tian, Liu ; Xu, Jing |
Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 27.2020, 6, p. 1453-1484
|
Subject: | Social security contribution rate | Corporate income tax | Social security evasion | China | Sozialversicherungsbeitrag | Social security contribution | Körperschaftsteuer | Soziale Sicherheit | Social security |
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