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Local tax rebates, corporate tax burdens, and firm migration: Evidence from China

Year: 2007

Type: article

Source: Journal of Accounting and Public Policy

DOI: 10.1016/j.jaccpubpol.2007.08.003

Authors: Liansheng Wu, Yaping Wang, Bing-Xuan Lin, Chen Li, Shaw Chen

Institutions: Peking University, University of Rhode Island, Carnegie Mellon University, National Cheng Kung University

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: green

Funders: National Natural Science Foundation of China, Peking University

OpenAlex ID: W2063106975

FWCI: 5.771

Cites: 26

Cited by: 83

Related to: 10