Tax reform, tax aggressiveness and corporate value : evidence from China's enterprise income tax law reform
Year of publication: |
2021
|
---|---|
Authors: | Yuan, Guodong ; McIver, Ron ; Xu, Lei |
Published in: |
Green and social economy finance : a review. - Boca Raton : CRC Press, Taylor & Francis Group, ISBN 978-0-367-34439-9. - 2021, p. 171-191
|
Subject: | Steuerreform | Tax reform | China | Einkommensteuer | Income tax | Steuerplanung | Tax planning | Unternehmensbesteuerung | Corporate taxation |
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