Payroll tax shields and wage stickiness:evidence from China’s 2008 corporate income tax law-Reference-Cited by-同舟云学术

登录注册会员服务联系我们

Payroll tax shields and wage stickiness:evidence from China’s 2008 corporate income tax law

Published:2022-04-26 Issue: Volume: Page:1-22
ISSN:1608-1625
Container-title:Asia-Pacific Journal of Accounting & Economics
language:en
Short-container-title:Asia-Pacific Journal of Accounting & Economics

Author:

Chen Dong¹,Cheng Limin²,Fan Rui³,Liang Shangkun⁴

Affiliation:

1. Department of Accounting, Wuhan University, Wuhan, Hubei, China

2. School of Economics and Management, Shanghai University of Political Science and Law, Xuhui, Shanghai, China

3. School of Economics and Management, Southeast University, Nanjing, Jiangsu, China

4. School of Economics and Management, Central University of Finance and Economics, Haidian, Beijing, China

Funder

National Natural Science Foundation of China

Publisher

Informa UK Limited

Subject

Economics and Econometrics,Finance,Accounting

Link

https://www.tandfonline.com/doi/pdf/10.1080/16081625.2022.2067880

Reference40 articles.

1. Are Selling, General, and Administrative Costs "Sticky"?

2. Explaining firm willingness to forfeit tax deductions under Internal Revenue Code Section 162(m): The million-dollar cap

3. Employment protection legislation, adjustment costs and cross-country differences in cost behavior

4. The Moderating Effect of Prior Sales Changes on Asymmetric Cost Behavior

5. Cem: Coarsened Exact Matching in Stata

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线，采集、加工和组织学术论文而形成的新型学术文献查询和分析系统，可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容，当前同舟云学术共收录了国内外主流学术期刊6万余种，收集的期刊论文及会议论文总量共计约1.5亿篇，并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询！咨询电话：010-8811{复制后删除}0370

www.globalauthorid.com

TOP