The response of small firms to VAT incentive: evidence from South Korea
Author:
Publisher
Springer Science and Business Media LLC
Link
https://link.springer.com/content/pdf/10.1007/s10663-024-09607-1.pdf
Reference19 articles.
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3. Gordon RH, MacKie-Mason JK (1994) Tax distortions to the choice of organizational form. J Public Econ 55(2):279–306
4. Graham JR (2003) Taxes and corporate finance: a review. Rev Financial Stud 16(4):1075–1129
5. Harju J, Matikka T, Rauhanen T (2019) Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations? J Public Econ 173:139–164
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