"Tax reduction" and the financialization of real enterprises : evidence from China's "VAT reform"
Yajun Tang, Li Wang, Haicheng Shu
| Year of publication: |
2024
|
|---|---|
| Authors: | Tang, Yajun ; Wang, Li ; Shu, Haicheng |
| Published in: |
International review of economics & finance : IREF. - Amsterdam [u.a.] : Elsevier Science, ISSN 1059-0560, ZDB-ID 2026509-8. - Vol. 92.2024, p. 835-850
|
| Subject: | Real enterprises financialization | Tax reduction | VAT reform | Umsatzsteuer | Sales tax | China | Steuerreform | Tax reform |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.iref.2024.02.013 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014535049