Results 161 to 170 of about 591,796 (238)

The impact of financing conditions on global deep decarbonization

open access: yes
Waidelich P   +5 more
europepmc   +1 more source

Do corporate income tax cuts decrease labor share? Regression discontinuity evidence from China

Journal of Development Economics, 2021
Recent years have seen a sustained decline in the labor share around the world. This paper studies this trend by focusing on the effect of corporate income taxes on firm-level labor shares.
Bing Li, Chang Liu, S. Sun
semanticscholar   +3 more sources

Information system and corporate income tax enforcement: Evidence from China

Journal of Accounting and Public Policy, 2020
This paper adds the literature by investigating the effect of information system on corporate income tax (CIT) enforcement. We exploit the regional variations generated by the implementation in 2013 of the third stage of the China Tax Administration ...
Chengrui Xiao, Y. Shao
semanticscholar   +3 more sources

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