The impact of an accelerated depreciation tax policy on employment : evidence from China
Year of publication: |
2023
|
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Authors: | Zeng, Jing ; Dai, Fangjie ; Chan, Kam C. |
Published in: |
Journal of Asian economics. - Amsterdam [u.a.] : Elsevier Science, ISSN 1049-0078, ZDB-ID 1061920-3. - Vol. 86.2023, p. 1-17
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Subject: | Accelerated depreciation tax policy | Employment | Financing constraints | Investment of fixed assets | Steuerpolitik | Tax policy | China | Abschreibung | Depreciation | Steuerwirkung | Tax effects | Investition | Investment |
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