Taxation and income shifting : empirical evidence from a quasi-experiment in China
Zhiyong An; Congyan Tan
| Year of publication: |
2014
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|---|---|
| Authors: | An, Zhiyong ; Tan, Congyan |
| Published in: |
Economic systems. - Amsterdam [u.a.] : Elsevier, ISSN 0939-3625, ZDB-ID 1072886-7. - Vol. 38.2014, 4, p. 588-596
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| Subject: | Corporate income tax | Income shifting | Foreign investment enterprise (FIE) | Multinational corporation (MNC) | Multinationales Unternehmen | Transnational corporation | Körperschaftsteuer | China | Auslandsinvestition | Foreign investment | Gewinnverlagerung | Steuervermeidung | Tax avoidance | Steuerwirkung | Tax effects | Unternehmensbesteuerung | Corporate taxation | Steuerreform | Tax reform |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010467341