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The Journal of the American Taxation Association, 2018
ABSTRACT The Tax Cuts and Jobs Act (TCJA), passed in 2017, represents the most comprehensive revision of the U.S. income tax since the Tax Reform Act of 1986 (TRA86). Although the TCJA shares many features with TRA86—corporate tax rate cuts, increasing the standard deduction, cutting back on deductions—it sharply differs in that it is ...
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ABSTRACT The Tax Cuts and Jobs Act (TCJA), passed in 2017, represents the most comprehensive revision of the U.S. income tax since the Tax Reform Act of 1986 (TRA86). Although the TCJA shares many features with TRA86—corporate tax rate cuts, increasing the standard deduction, cutting back on deductions—it sharply differs in that it is ...
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Environmental tax reform and greenwashing: Evidence from Chinese listed companies
Energy Economics, 2023Ailun Wang
exaly
The effect of tax incentives on energy intensity: Evidence from China's VAT reform
Energy Economics, 2022Qianling Zhou
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Business Tax reform and CSR engagement: Evidence from China
International Review of Financial Analysis, 2022Dongmin Kong, Ni Qin
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The impact of tax reform on firms' digitalization in China
Technological Forecasting and Social Change, 2023Zhongfei Chen
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Using an institutional approach, the analysis in this book is animated by contemporary theoretical debates. These concern the dynamics of institutional and policy change and the roles of economic forces, policy ideas and political actors in this process.
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Mixed ownership reform and corporate tax avoidance: Evidence of Chinese listed firms
Pacific-Basin Finance Journal, 2021Hua Wang, Ji Wu
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