Tax incentive and corporate financial performance : evidence from income tax revenue sharing reform in China
Year of publication: |
2022
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Authors: | Fang, Hongsheng ; Su, Yunqing ; Lu, Weijun |
Published in: |
Journal of Asian economics. - Amsterdam [u.a.] : Elsevier Science, ISSN 1049-0078, ZDB-ID 1061920-3. - Vol. 81.2022, p. 1-21
|
Subject: | Corporate financial performance | Enterprise income tax | Tax administration | Tax incentives | China | Steuervergünstigung | Tax incentive | Unternehmenserfolg | Firm performance | Einkommensteuer | Income tax | Körperschaftsteuer | Corporate income tax | Finanzverwaltung | Fiscal administration | Steuerreform | Tax reform | Steuereinnahmen | Tax revenue |
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