Work

Does tax deduction relax financing constraints? Evidence from China's value-added tax reform

Year: 2021

Type: article

Source: China Economic Review

DOI: 10.1016/j.chieco.2021.101619

Authors: Jingwen Wang, Guangjun Shen, Dunzhe Tang

Institutions: Tsinghua University, Sun Yat-sen University

Language: English

Topic: Corporate Finance and Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: closed

Funders: Guangdong Office of Philosophy and Social Science, Science and Technology Planning Project of Guangdong Province

OpenAlex ID: W3136189715

FWCI: 16.79

Cites: 66

Cited by: 66

Related to: 10