Chief financial officers' power, institutional environment, and corporate effective tax rate : evidence from China
Danlin Pu, Yun Hong and Ming-Hsien Hsueh
| Year of publication: |
January-February 2015
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| Authors: | Pu, Danlin ; Hong, Yun ; Hsueh, Ming-Hsien |
| Published in: |
Emerging markets finance & trade : a journal of the Society for the Study of Emerging Markets. - Philadelphia, Pa. : Routledge Taylor & Francis Group, ISSN 1540-496X, ZDB-ID 2089472-7. - Vol. 51.2015, suppl. 1, p. 196-213
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| Subject: | effective tax rate | institutional environment | power | China | Institutionelle Infrastruktur | Institutional infrastructure | Steuerbelastung | Tax burden | Steuertarif | Tax rate | Institutionenökonomik | Institutional economics | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax |
| Type of publication: | Article |
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| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/1540496X.2014.998905 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011603448