On the tax bias against investments in fixed assets: Empirical evidence from China-Reference-Cited by-同舟云学术

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On the tax bias against investments in fixed assets: Empirical evidence from China

Published:2018-05-10 Issue:2 Volume:42 Page:419-428
ISSN:0378-5920
Container-title:The World Economy
language:en
Short-container-title:World Econ

Author:

An Zhiyong¹^ORCID

Affiliation:

1. Division of Enterprise Risk Management; Fannie Mae; Washington District of Columbia, USA

Publisher

Wiley

Subject

Political Science and International Relations,Economics and Econometrics,Finance,Accounting

Link

http://onlinelibrary.wiley.com/wol1/doi/10.1111/twec.12671/fullpdf

Reference24 articles.

1. The role of asset structure, ownership structure, and takeover defenses in determining acquisition likelihood;Ambrose;Journal of Financial and Quantitative Analysis,1992

2. Taxation and foreign direct investment (FDI): Empirical evidence from a quasi-experiment in China;An;International Tax and Public Finance,2012

3. The stock market and investment in the New Economy: Some tangible facts and intangible fictions;Bond;Brookings Papers on Economic Activity,2000

4. On the existence of an optimal capital structure: Theory and evidence;Bradley;Journal of Finance,1984

5. Creative accounting or creative destruction? Firm-level productivity growth in Chinese manufacturing;Brandt;Journal of Development Economics,2012

Cited by 1 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Environmental consequences of fair competition: Evidence from China's corporate income tax merger policy;Ecological Economics;2022-05

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