On the tax bias against investments in fixed assets: Empirical evidence from C hina

China's new Corporate Income Tax Law was passed in March 2007 and took effect on 1 January 2008. We take advantage of this tax law change and use a difference‐in‐differences approach to empirically estimate the impact of taxation on asset structure. Employing the Chinese Industrial Enterprises...

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Veröffentlicht in:	World economy 2019-02, Vol.42 (2), p.419-428
1. Verfasser:	An, Zhiyong
Format:	Artikel
Sprache:	eng
Online-Zugang:	Volltext
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