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Purpose The purpose of this paper is to investigate how Chinese firms’ ownership structure is related to their effective tax rate. The People’s Republic of China provides an interesting environment to examine the corporate income tax. Government has significant ownership stakes in the...
Persistent link: https://www.econbiz.de/10015014090
Summary Forward-looking measures like the well-known effective marginal tax rate developed by King and Fullerton (1984) rely strongly on standardized assumptions on the effective use of depreciation deductions. This paper derives a method of assessing these assumptions empirically and of...
Persistent link: https://www.econbiz.de/10014609103
Purpose – Considerable research has been conducted on the comparative advantage of Chinese manufactured exports before … 2000, but too little attention has been focused on the twenty‐first century. With this rapid growth of China's export … groups and nine small groups, which cover the majority of Chinese manufactured exports. Findings – First, the authors found …
Persistent link: https://www.econbiz.de/10014847564
The abundant literature on what determines the export propensity and intensity of firms pays limited attention to some …
Persistent link: https://www.econbiz.de/10014769957
are engaged in export activity in the Romagna wine producing area (Italy). Both multivariate analysis of cardinal company … were carried out. Findings The study identifies several determinants that affect the export intensity of businesses in the …. Characteristics of exported goods were found to differ on comparing intra- and extra-EU exports. Practical implications …
Persistent link: https://www.econbiz.de/10014814316
the most important resources among micro and small firms operating in Italy’s wine industry. Second, the study …
Persistent link: https://www.econbiz.de/10014814491
, German, Italian, Swedish and British companies. Investigates whether the characteristics and qualities of export managers are … that British export marketers are particularly lacking in this area, proposing that this should be looked into.  …
Persistent link: https://www.econbiz.de/10014724911
export performance of selected key intangible resources, namely, innovation, human resource management, networking and the … evidence that the determinants of SME export performance vary in line with the geographic scope of internationalization. While … product innovation (innovation) positively impacts on SME export performance, irrespective of export destination, other …
Persistent link: https://www.econbiz.de/10014827574
. Design/methodology/approach – The paper provides a comparative study of the main factors that have affected the export … export experience. In order to compare Spanish and Italian cases, the empirical study used a standardized questionnaire for … international experience is the main factor in the export performance for both cases but the investment in R&D and the export …
Persistent link: https://www.econbiz.de/10014867946
international experience is the main factor in the export performance for both cases but investment in R&D and export experience … have been the keys for explaining the major export performance of the Italian businesses. Research limitations …/value – The paper is of value in that it provides a comparative study of the main factors that have affected the export …
Persistent link: https://www.econbiz.de/10014867947