Tax enforcement and investment efficiency : based on the China's "VAT reform"
Tianyu Zheng, Shuping Lin, Mingqin Chen
| Year of publication: |
2023
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|---|---|
| Authors: | Zheng, Tianyu ; Lin, Shuping ; Chen, Mingqin |
| Published in: |
Finance research letters. - Amsterdam [u.a.] : Elsevier, ISSN 1544-6123, ZDB-ID 2181386-3. - Vol. 58.2023, 4, p. 1-12
|
| Subject: | Investment efficiency | Tax enforcement | Value added tax reform | China | Umsatzsteuer | Sales tax | Steuerreform | Tax reform | Investition | Investment | Steuererhebungsverfahren | Taxation procedure | Investitionsentscheidung | Investment decision | Steuervermeidung | Tax avoidance | Steuerwirkung | Tax effects |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.frl.2023.104605 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014632461