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Search: subject:"corporate income feedback tax"
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corporate income feedback tax
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quasi-natural experiment, difference-in-differences
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retained earning
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Binh, Ki Beom
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Byun, Yiseul
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Asian Journal of Law and Economics
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The Effects of Tax Penalty on Retained Earnings: Evidence from Quasi-Natural Experiment in South Korea
Byun, Yiseul
;
Binh, Ki Beom
;
Woo, Seokjin
- In:
Asian Journal of Law and Economics
12
(
2021
)
3
,
pp. 213-235
Abstract This paper evaluated how the tax penalty,
corporate
income
feedback
tax
(CIFT), on retained earnings affected …
Persistent link: https://www.econbiz.de/10014585245
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