The unintended consequence of land finance : evidence from corporate tax avoidance
Year of publication: |
2022
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Authors: | Chen, Tao ; Tan, Youchao ; Wang, Jinghua ; Zeng, Cheng |
Published in: |
Management science : journal of the Institute for Operations Research and the Management Sciences. - Hanover, Md. : INFORMS, ISSN 1526-5501, ZDB-ID 2023019-9. - Vol. 68.2022, 11, p. 8319-8342
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Subject: | land finance | political incentives | tax avoidance | tax enforcement | Steuervermeidung | Tax avoidance | Grundsteuer | Real property tax | Unternehmensbesteuerung | Corporate taxation |
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