The impact of tax reform on corporate green transformation : evidence based on the value-added tax retained rebate
Year of publication: |
2024
|
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Authors: | Li, Shengquan ; Bai, Tao |
Published in: |
Finance research letters. - New York : Elsevier Science, ISSN 1544-6123, ZDB-ID 2145766-9. - Vol. 60.2024, Art.-No. 104881, p. 1-7
|
Subject: | Corporate green transformation | Tax reform | Value-added tax | Steuerreform | Umsatzsteuer | Sales tax | Steuerwirkung | Tax effects |
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