Can the deferred donation deduction policy promote corporate charitable donations? : empirical evidence from China
Year of publication: |
2022
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Authors: | Ni, Tingting ; Wang, Xinyue ; Wang, Yuetang ; Liu, Mengheng |
Published in: |
Emerging markets, finance & trade : a journal of the Society for the Study of Emerging Markets. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 1558-0938, ZDB-ID 2095312-4. - Vol. 58.2022, 8, p. 2203-2217
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Subject: | Corporate charitable donation | deferred donation deduction policy | did model | Fundraising | China | Wohltätigkeit | Charity | Corporate Social Responsibility | Corporate social responsibility | Steuervergünstigung | Tax incentive |
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