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How Distortive are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT
Xing, Jing; Bilicka, Katarzyna A.; Hou, Xipei - National Bureau of Economic Research - 2022
In this paper, we investigate distortions created by turnover taxes. As a natural experiment, we explore a reform that replaced turnover taxes with value-added taxes for some service industries in China, while the taxation of manufacturing industries remained unchanged. The reform increased...
Persistent link: https://www.econbiz.de/10012814425
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The Performance of Listed Companies in China and the Impact of VAT Reduction Policy on Them During the COVID-19 Pandemic
Liu, Xinyu - 2022
This impact of the COVID-19 on state-owned enterprises (SOEs) and non state-owned enterprises (NSOEs) are different. In addition, the benefits obtained by SOEs and NSOEs through value-added tax (VAT) reduction policy are not the same as well. COVID-19 adversely affect Chinese listed firms but...
Persistent link: https://www.econbiz.de/10014239618
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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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Investigating the effect of goods and service tax on operational performance, cost efficiency and profit margins of MSMEs
Bhalla, Neba; Sharma, Rakesh Kumar; Kaur, Inderjit - In: International journal of accounting, auditing and … 20 (2024) 1/2, pp. 225-249
Persistent link: https://www.econbiz.de/10014496737
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Technology dimension of CRM : the orientation level and its impact on the business performance of SMEs in Malaysia
Bin Ismail, Hishamuddin; Talukder, Dilruba; Panni, … - In: International journal of electronic customer … 1 (2007/08) 1, pp. 16-29
Persistent link: https://www.econbiz.de/10003754242
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Business strategy-balanced scorecard measures alignment : an empirical test of its performance implications using systems approach
Jusoh, Ruzita; Ibrahim, Dato' Daing Nasir; Zainuddin, … - In: Journal for global business advancement : JGBA 1 (2007/08) 2/3, pp. 252-270
Persistent link: https://www.econbiz.de/10003756918
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The importance of soft factors for quality improvement and organisational performance
Muhammad Madi Bin Abdullah; Uli, Jegak; Tarí, Juan José - In: International journal of productivity and quality … 4 (2009) 3, pp. 366-382
Persistent link: https://www.econbiz.de/10003833813
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Exploration vs. exploitation : an empirical test of the ambidextery hypothesis
He, Zi-Lin; Wong, Poh-Kam - 2008
Persistent link: https://www.econbiz.de/10003798129
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Cash holdings, corporate governance structure and firm valuation
Lee, Kin-wai; Lee, Cheng F. - In: Review of Pacific Basin financial markets and policies 12 (2009) 3, pp. 475-508
Persistent link: https://www.econbiz.de/10003891405
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Impact of personal qualities and management skills of entrepreneurs on venture performance in Malaysia : opportunity recognition skills as a mediating factor
Sambasivan, Murali; Abdul, Mohani; Yusop, Yuzliani - In: Technovation : the international journal of … 29 (2009) 11, pp. 798-805
Persistent link: https://www.econbiz.de/10003895473