The impact of mandatory deleveraging on corporate tax avoidance : evidence from a quasi-experiment in China
Zihui Xu, Zifan Chen, Lixing Deng, Yan Yu
| Year of publication: |
2022
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|---|---|
| Authors: | Xu, Zihui ; Chen, Zifan ; Deng, Lixing ; Yu, Yan |
| Published in: |
Australian accounting review : AAR. - [Erscheinungsort nicht ermittelbar] : Wiley-Blackwell, ISSN 1835-2561, ZDB-ID 2187781-6. - Vol. 32.2022, 3, p. 352-366
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| Subject: | China | Steuervermeidung | Tax avoidance | Steuerreform | Tax reform | Körperschaftsteuer | Corporate income tax | Wirkungsanalyse | Impact assessment |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/auar.12383 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013461467