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The effect of tax incentives on energy intensity: Evidence from China's VAT reform
Energy Economics, 2022Qianling Zhou, Liutang Gong
exaly
2003
Abstract An important implicit assumption in much of the literature on optimum taxation is that the government can proceed to design tax structures without paying heed to those already in existence. It is rarely the case, however, that governments enjoy the advantage of starting anew with a clean slate.
openaire +1 more source
Abstract An important implicit assumption in much of the literature on optimum taxation is that the government can proceed to design tax structures without paying heed to those already in existence. It is rarely the case, however, that governments enjoy the advantage of starting anew with a clean slate.
openaire +1 more source
Making Only America Great? Non-U.S. Market Reactions to U.S. Tax Reform
Management Science, 2020Fabio Gaertner` +2 more
exaly
Business Tax reform and CSR engagement: Evidence from China
International Review of Financial Analysis, 2022Dongmin Kong, Ni Qin
exaly