Tax compliance and investment incentives : firm responses to accelerated depreciation in China
Year of publication: |
2020
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Authors: | Fan, Ziying ; Liu, Yu |
Published in: |
Journal of economic behavior & organization : JEBO. - Amsterdam [u.a.] : Elsevier, ISSN 0167-2681, ZDB-ID 864321-0. - Vol. 176.2020, p. 1-17
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Subject: | Accelerated depreciation | Firm investment | Tax compliance | Tax incentives | Steuermoral | Investitionspolitik | Investment policy | Abschreibung | Depreciation | China | Steuervergünstigung | Tax incentive | Investition | Investment | Steuervermeidung | Tax avoidance |
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