State ownership, tax status and size effect of effective tax rate in China
Year of publication: |
2012
|
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Authors: | Wu, Liansheng ; Wang, Yaping ; Luo, Wei ; Gillis, Paul |
Published in: |
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales. - Abingdon : Routledge, Taylor & Francis Group, ISSN 0001-4788, ZDB-ID 83112-8. - Vol. 42.2012, 2, p. 97-114
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Subject: | Öffentliches Unternehmen | Public enterprise | Betriebsgröße | Firm size | Steuertarif | Tax rate | China |
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