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Pyramidal structure, political intervention and firms' tax burden: Evidence from China's local SOEs

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Year: 2015
Type: article
Source: Journal of Corporate Finance
DOI: 10.1016/j.jcorpfin.2015.10.004
Authors: Min Zhang, Lijun M, Bo Zhang, Zhihong Yi
Institutions: State-owned Assets Supervision and Administration Commission of the State Council, Renmin University of China
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: closed

Funders: National Natural Science Foundation of China, Beijing Technology and Business University, Science Foundation of Ministry of Education of China
Awards: G3612072463, 业绩评价指标研究, 企业的融资约束与融资策略研究
OpenAlex ID: W2188808810
FWCI: 20.61
Cites: 62
Cited by: 111
Related to: 10
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