Payroll tax shields and wage stickiness : evidence from China's 2008 corporate income tax law
Dong Chen, Limin Cheng, Rui Fan and Shangkun Liang
| Year of publication: |
2023
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|---|---|
| Authors: | Chen, Dong ; Cheng, Limin ; Fan, Rui ; Liang, Shangkun |
| Published in: |
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 2164-2257, ZDB-ID 2659021-9. - Vol. 30.2023, 5, p. 1204-1225
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| Subject: | industry features | long-term debt | nature of property rights | Tax shield | wage stickiness | China | Körperschaftsteuer | Corporate income tax | Lohnrigidität | Wage rigidity | Fremdkapital | Debt financing |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/16081625.2022.2067880 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014369377