The effect of value-added tax on leverage : evidence from China's value-added tax reform
Year of publication: |
2019
|
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Authors: | Zou, Jingxian ; Shen, Guangjun ; Gong, Yaxian |
Published in: |
China economic review : an international journal. - Amsterdam [u.a.] : Elsevier, ISSN 1043-951X, ZDB-ID 1117248-4. - Vol. 54.2019, p. 135-146
|
Subject: | Capital structure | Debt maturity | M-M theory | Value-added tax reform | Umsatzsteuer | Sales tax | Steuerreform | Tax reform | Kapitalstruktur | China |
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