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Firm R&D, innovation and easing financial constraints in China : does corporate tax reform matter?
Howell, Anthony - In: Research policy : policy, management and economic … 45 (2016) 10, pp. 1996-2007
Persistent link: https://www.econbiz.de/10011600123
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Firm R&D, Innovation and Easing Financial Constraints in China : Does Corporate Tax Reform Matter?
Howell, Anthony - 2017
reform in China. A firm-level proxy for financial constraints is derived using cash-flow analysis and subsequently linked to … employed to study whether a reduction in the corporate tax burden via China's 2004 Value-Added Tax (VAT) reform influences … underinvestment in China's private sector …
Persistent link: https://www.econbiz.de/10012967552
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Tax incentive and corporate financial performance : evidence from income tax revenue sharing reform in China
Fang, Hongsheng; Su, Yunqing; Lu, Weijun - In: Journal of Asian economics 81 (2022), pp. 1-21
Persistent link: https://www.econbiz.de/10013549932
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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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Entrepreneurial performance : determinants of performance in stimulus-oriented granting
Terman, Jessica N. - In: Public performance & management review 46 (2023) 2, pp. 285-307
Persistent link: https://www.econbiz.de/10014324801
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Gross profit taxation versus distributed profit taxation and firm performance : effects of Estonia's corporate income tax reform
Masso, Jaan; Meriküll, Jaanika; Vahter, Priit - 2011
Persistent link: https://www.econbiz.de/10009008701
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Do tax reforms affect firm performance and executive remuneration? : evidence from a compressed wage environment
Dale-Olsen, Harald - In: Economica 79 (2012) 315, pp. 493-515
Persistent link: https://www.econbiz.de/10009674862
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Die Gewerbesteuer in der Unternehmensteuerreform 2008 : eine Simulation der Aufkommens- und Belastungseffekte
Wesselbaum-Neugebauer, Claudia; Schneider, Kerstin - In: Schmalenbachs Zeitschrift für betriebswirtschaftliche … 63 (2011) 8, pp. 832-857
Persistent link: https://www.econbiz.de/10009387771
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Gross Profit Taxation Versus Distributed Profit Taxation and Firm Performance : Effects of Estonia’s Corporate Income Tax Reform
Masso, Jaan - 2011
Systems of profit taxation are undergoing continuous change and are subject to numerous studies. This paper estimates the effect of the corporate tax reform in Estonia in the year 2000, a reform that was unique anywhere. This reform nullified the taxation of retained earnings and retained the...
Persistent link: https://www.econbiz.de/10013128074