Tax reform and investment efficiency : evidence from China's replacement of business tax with VAT
Year of publication: |
2024
|
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Authors: | Bai, Yajie ; Wu, Maoguo |
Published in: |
International journal of emerging markets. - Bradford : Emerald, ISSN 1746-8817, ZDB-ID 2242085-X. - Vol. 19.2024, 3, p. 775-797
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Subject: | Tax reform | Investment efficiency | Liquidity | External financing reliance | China | Steuerreform | Investition | Investment | Umsatzsteuer | Sales tax | Steuerwirkung | Tax effects |
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