Stay or go? : intra-government tax competition and firms' location decisions in China
Year of publication: |
2020
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Authors: | Xiao, Chengrui ; Wu, Yaping |
Published in: |
Emerging markets, finance and trade : EMFT. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 1558-0938, ZDB-ID 2095312-4. - Vol. 56.2020, 14, p. 3320-3350
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Subject: | Corporate income tax | firm location | vertical tax competition | Steuerwettbewerb | Tax competition | Betriebliche Standortwahl | Firm location choice | China | Theorie | Theory | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Auslandsinvestition | Foreign investment |
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