Temperature and corporate tax avoidance : evidence from Chinese manufacturing firms
Wenliang Tang, Mian Yang, Hongbo Duan
| Year of publication: |
2023
|
|---|---|
| Authors: | Tang, Wenliang ; Yang, Mian ; Duan, Hongbo |
| Published in: |
Energy economics. - Amsterdam : Elsevier, ISSN 0140-9883, ZDB-ID 795279-X. - Vol. 117.2023, p. 1-11
|
| Subject: | Climate change | Effective tax rate | Tax avoidance | Temperature | Steuervermeidung | Klimawandel | China | Unternehmensbesteuerung | Corporate taxation | Industrie | Manufacturing industries | Körperschaftsteuer | Corporate income tax |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.eneco.2022.106486 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014437163