Political cycle and effective corporate tax rate : evidence from China
Year of publication: |
2024
|
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Authors: | Wang, Long |
Published in: |
Applied economics. - New York, NY : Routledge, ISSN 1466-4283, ZDB-ID 1473581-7. - Vol. 56.2024, 9, p. 1035-1048
|
Subject: | effective tax rate | Political cycle | promotion incentive | the regional rule of law | China | Politischer Konjunkturzyklus | Political business cycle | Unternehmensbesteuerung | Corporate taxation | Steuertarif | Tax rate | Körperschaftsteuer | Corporate income tax | Steuerpolitik | Tax policy |
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