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~accessRights:"restricted"
~person:"Zou, Jingxian"
~subject:"Impact assessment"
~subject:"Umsatzsteuer"
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Zou, Jingxian
Shen, Guangjun
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China economic review : an international journal
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Economics of transition and institutional change
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The effect of value-added tax on leverage : evidence from China's value-added tax reform
Zou, Jingxian
;
Shen, Guangjun
;
Gong, Yaxian
- In:
China economic review : an international journal
54
(
2019
),
pp. 135-146
Persistent link: https://www.econbiz.de/10012314585
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2
The impact of tax policy on firm debt maturity : evidence from China's VAT reform
Zou, Jingxian
;
Shen, Guangjun
- In:
Economics of transition and institutional change
31
(
2023
)
2
,
pp. 295-317
Persistent link: https://www.econbiz.de/10014315287
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