Are sales and taxes ‘sticky’? Empirical evidence of the impact of tax enforcement on tax revenue growth in China
Author:
Affiliation:
1. Business School, Sichuan University, Chengdu, China
2. Accounting School, Gui Zhou University of Commerce, Guiyang, China
Publisher
Informa UK Limited
Subject
Economics and Econometrics
Link
https://www.tandfonline.com/doi/pdf/10.1080/13504851.2020.1770675
Reference13 articles.
1. Employment protection legislation, adjustment costs and cross-country differences in cost behavior
2. The Moderating Effect of Prior Sales Changes on Asymmetric Cost Behavior
3. Economic policy uncertainty, tax quotas and corporate tax burden: Evidence from China
4. Do Managerial Incentives Drive Cost Behavior? Evidence about the Role of the Zero Earnings Benchmark for Labor Cost Behavior in Belgian Private Firms
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