The effect of investment tax incentives : evidence from China’s value-added tax reform
Year of publication: |
2018
|
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Authors: | Zhang, Lei ; Chen, Yuyu ; He, Zongyan |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 25.2018, 4, p. 913-945
|
Subject: | Firm fixed investment | Investment tax credit | Value-added tax reform | China | Steuervergünstigung | Tax incentive | Umsatzsteuer | Sales tax | Steuerreform | Tax reform | Investitionspolitik | Investment policy | Investition | Investment | Steuerwirkung | Tax effects |
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