The impact of tax policy on firm debt maturity : evidence from China's VAT reform
Year of publication: |
2023
|
---|---|
Authors: | Zou, Jingxian ; Shen, Guangjun |
Published in: |
Economics of transition and institutional change. - Malden, MA : Wiley, ISSN 2577-6983, ZDB-ID 2968929-6. - Vol. 31.2023, 2, p. 295-317
|
Subject: | China | debt maturity | firm performance | tax policy | Steuerpolitik | Tax policy | Fälligkeit | Maturity | Umsatzsteuer | Sales tax | Steuerreform | Tax reform | Kapitalstruktur | Capital structure | Verbindlichkeiten | Corporate debt | Steuerwirkung | Tax effects | Unternehmenserfolg | Firm performance | Fremdkapital | Debt financing |
-
Taxation and debt maturity : empirical evidence from a quasi-experiment in China
An, Zhiyong, (2014)
-
Debt maturity and firm performance : evidence from a quasi-natural experiment
Accetturo, Antonio, (2019)
-
Debt maturity, financial crisis and corporate performance in GCC countries : a dynamic-GMM approach
Zeitun, Rami, (2015)
- More ...
-
Can producer services boost manufacturing growth? Evidence from China's de‐regulation
Zou, Jingxian, (2019)
-
How does labour share respond to risk? Theory and evidence from the Chinese industrial sector
ZOU, Jingxian, (2020)
-
Risque d'entreprise et part du travail : théorie et faits observés dans l'industrie en Chine
ZOU, Jingxian, (2020)
- More ...