Tax policy and lumpy investment behaviour : evidence from China's VAT reform
Zhao Chen, Xian Jiang, Zhikuo Liu, Juan Carlos Suárez Serrato and Daniel Yi Xu
| Year of publication: |
2023
|
|---|---|
| Authors: | Chen, Zhao ; Jiang, Xian ; Liu, Zhikuo ; Suárez Serrato, Juan Carlos ; Xu, Daniel Yi |
| Subject: | VAT | China | Investment | Corporate taxes | Umsatzsteuer | Sales tax | Steuerreform | Tax reform | Steuerwirkung | Tax effects | Investitionsentscheidung | Investment decision | Investition | Steuerpolitik | Tax policy | Körperschaftsteuer | Corporate income tax | Unternehmensbesteuerung | Corporate taxation | Auslandsinvestition | Foreign investment |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1093/restud/rdac027 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014319953