Productivity effects of corporate income tax : evidence from China
Year of publication: |
2023
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Authors: | Fang, Hongsheng ; Zhang, Xufei ; Guo, Lin |
Published in: |
The world economy : the leading journal on international economic relations. - Oxford : Wiley-Blackwell, ISSN 1467-9701, ZDB-ID 1473825-9. - Vol. 46.2023, 6, p. 1815-1842
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Subject: | total factor productivity | China's corporate income tax reform | corporate income tax rate | Körperschaftsteuer | Corporate income tax | China | Produktivität | Productivity | Steuerreform | Tax reform |
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